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    <title>2009 (8) TMI 1047 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the demand of interest under Section 11AB for the period in question as the provision was not in effect then. The penalty of Rs. 1,000 imposed on the appellants was upheld as uncontested. The appeal was partly allowed based on these findings.</description>
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      <description>The Tribunal set aside the demand of interest under Section 11AB for the period in question as the provision was not in effect then. The penalty of Rs. 1,000 imposed on the appellants was upheld as uncontested. The appeal was partly allowed based on these findings.</description>
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