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    <title>2009 (11) TMI 771 - CESTAT BANGALORE</title>
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    <description>The Tribunal partially allowed the appeal filed by Revenue, restoring the original authority&#039;s order on the demand for interest on the differential duty amount realized under provisional invoices. The Tribunal found the demand for interest lawful but deemed the penalty imposed on the respondent unjustified, as the duty was promptly paid upon realization. The recent Apex Court decision clarified the extent of interest payable post-clearance, leading to the restoration of the original authority&#039;s order on interest demand.</description>
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      <description>The Tribunal partially allowed the appeal filed by Revenue, restoring the original authority&#039;s order on the demand for interest on the differential duty amount realized under provisional invoices. The Tribunal found the demand for interest lawful but deemed the penalty imposed on the respondent unjustified, as the duty was promptly paid upon realization. The recent Apex Court decision clarified the extent of interest payable post-clearance, leading to the restoration of the original authority&#039;s order on interest demand.</description>
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