2007 (5) TMI 444

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....enue is in appeal aggrieved by the order passed by the Commissioner (Appeals), Central Excise, Mumbai. The issue in this appeal relates to payment of interest on the delayed payment of the duty consequent upon removal of the inputs/capital goods. The Commissioner while considering the Notification No. 13/2003-C.E. (N.T.) dated 1-3-03 since the words "on the date of such removal ...... as the case ....