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2018 (5) TMI 1058 - HC - Central ExciseInterest on delayed payment of duty - Section 11AA of the CEA 1944 - assessee contested the demand of interest and failed before the appellate authority. Before the Appellate Tribunal, it was noticed that no steps had been taken by the Department under Section 11A of the Act - Held that: - there has to be a determination under Section 11A(2) of the Act preceding any measures taken under Section 11AA thereof - Since the Appellate Tribunal found, as a matter of fact, that there was no determination under Section 11A(2) of the Act, the matter has to be allowed to rest there - appeal dismissed.
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