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    <title>2013 (8) TMI 156 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI affirmed the chargeability of interest on duty paid under supplementary invoices in accordance with Section 11 AB of the Central Excise Act. The decision emphasized the legislative intent of ensuring timely duty payments to the government and upheld the importance of adhering to statutory provisions to avoid financial penalties. The Tribunal dismissed the appeal challenging the Commissioner (Appeals) order, highlighting the binding nature of established legal precedents set by higher courts.</description>
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