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    <title>2011 (9) TMI 778 - CESTAT, MUMBAI</title>
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    <description>The tribunal upheld the lower authorities&#039; orders, ruling in favor of the department. The appellant&#039;s failure to conduct provisional assessment resulted in short payment of duty initially, leading to interest liability under Section 11AB of the Central Excise Act, 1944. The tribunal emphasized the importance of adhering to procedural requirements to avoid interest liabilities, citing precedents to support the decision.</description>
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      <description>The tribunal upheld the lower authorities&#039; orders, ruling in favor of the department. The appellant&#039;s failure to conduct provisional assessment resulted in short payment of duty initially, leading to interest liability under Section 11AB of the Central Excise Act, 1944. The tribunal emphasized the importance of adhering to procedural requirements to avoid interest liabilities, citing precedents to support the decision.</description>
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