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    <title>2017 (9) TMI 767 - CESTAT  ALLAHABAD</title>
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    <description>Interest was payable on delayed payment of central excise duty where the duty was discharged after the due date prescribed under the Central Excise Act, 1944. The delayed payment attracted interest at the statutory rate as a consequence of default in timely payment, and the impugned order was left undisturbed. The document applies the principle that interest follows automatically once duty is paid beyond the prescribed due date, without requiring any separate discretion.</description>
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      <description>Interest was payable on delayed payment of central excise duty where the duty was discharged after the due date prescribed under the Central Excise Act, 1944. The delayed payment attracted interest at the statutory rate as a consequence of default in timely payment, and the impugned order was left undisturbed. The document applies the principle that interest follows automatically once duty is paid beyond the prescribed due date, without requiring any separate discretion.</description>
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