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    <title>2006 (2) TMI 428 - CESTAT, BANGALORE</title>
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    <description>Where goods were held to fall outside Notification No. 110/95 because differential duty had already been paid, no interest could be demanded under that notification. The omission in the earlier final order to record the consequence on interest was treated as material, because it could have enabled recovery of interest despite the finding on non-applicability of the notification. The prior order was therefore rectified, and interest at 24% was held not payable.</description>
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      <title>2006 (2) TMI 428 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=117704</link>
      <description>Where goods were held to fall outside Notification No. 110/95 because differential duty had already been paid, no interest could be demanded under that notification. The omission in the earlier final order to record the consequence on interest was treated as material, because it could have enabled recovery of interest despite the finding on non-applicability of the notification. The prior order was therefore rectified, and interest at 24% was held not payable.</description>
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