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2003 (10) TMI 334

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....mental Representative, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  This appeal is taken up for final disposal after hearing both sides and waiver of pre-deposit requirement under Section 35F of the Central Excise Act, 1944. The short point to be decided and determined is whether interest under Rule 57U(5) of the Central Excise Rules, 1944 would be levied and recovered ....