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    <title>2011 (3) TMI 725 - KARNATAKA HIGH COURT</title>
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    <description>The High Court ruled in favor of the revenue, holding that interest on delayed payment of duty must be paid even if the differential duty is paid before the initiation of proceedings under Section 11A of the Central Excise Act, 1944. The court set aside the Tribunal&#039;s decision and restored the Order-in-Original passed by the Assessing Authority, emphasizing the obligation to pay interest on delayed duty payment.</description>
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