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2018 (2) TMI 800 - AT - Central ExciseDemand of interest and penalty - demand has been made without raising any demand under Section 11A of CEA - Held that: - no demand of interest and imposition of penalty can be made unless there is a determination of duty under Section 11A of the Central Excise Act - Since in the instant case, there is no demand of duty and determination u/s 11A of the CEA, the demand of interest and imposition of penalty cannot sustain - appeal allowed.
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