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    <title>2011 (12) TMI 452 - CESTAT NEW DELHI</title>
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    <description>The appellant&#039;s liability to pay interest on additional duty was upheld by the court, emphasizing that interest is an integral part of the principal amount and does not require a separate show cause notice for confirmation. The court rejected the appellant&#039;s argument that a show cause notice was necessary before confirming the interest payment, citing precedents and noting that the appellant had already complied with the interest amount. The judgment highlighted that there is no specific time limit for issuing a show cause notice for interest recovery, ultimately leading to the dismissal of the appellant&#039;s appeal.</description>
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    <pubDate>Wed, 28 Dec 2011 00:00:00 +0530</pubDate>
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      <title>2011 (12) TMI 452 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=246343</link>
      <description>The appellant&#039;s liability to pay interest on additional duty was upheld by the court, emphasizing that interest is an integral part of the principal amount and does not require a separate show cause notice for confirmation. The court rejected the appellant&#039;s argument that a show cause notice was necessary before confirming the interest payment, citing precedents and noting that the appellant had already complied with the interest amount. The judgment highlighted that there is no specific time limit for issuing a show cause notice for interest recovery, ultimately leading to the dismissal of the appellant&#039;s appeal.</description>
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      <pubDate>Wed, 28 Dec 2011 00:00:00 +0530</pubDate>
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