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    <title>2021 (4) TMI 1076 - CESTAT AHMEDABAD</title>
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    <description>The appeal was dismissed as the Tribunal clarified that interest on penalty is not admissible under Section 11BB, following a decision of the Hon&#039;ble Apex Court. The remand order did not direct the refund of interest on penalty, leading to the dismissal of the appeal. The issue of revenue&#039;s recovery without a demand show cause notice was deemed irrelevant for the present proceedings.</description>
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      <description>The appeal was dismissed as the Tribunal clarified that interest on penalty is not admissible under Section 11BB, following a decision of the Hon&#039;ble Apex Court. The remand order did not direct the refund of interest on penalty, leading to the dismissal of the appeal. The issue of revenue&#039;s recovery without a demand show cause notice was deemed irrelevant for the present proceedings.</description>
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