2010 (9) TMI 271

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....r, DR, for the Appellant.  [Order]. - Appeal No. E/1782/2008 is by the department against the order of the Commissioner (Appeals) No. 20/C.E./Appl./Noida/2008 dated 16-5-2008. Cross-objection No. 325/2008 is connected to this appeal. 2. None appears on behalf of the respondent. Written submissions dated 1st June 2010 has been filed on behalf of the respondents. Heard the ld. DR....

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....e interest should be calculated. 5.The jurisdictional Supdt. of Central Excise issued a letter dated 21-2-2008 claiming interest of Rs. 1,98,549/-. He has demanded interest from 23-5-2002 onwards till the payment of duty demanded. The appellant contested the interest demand. Commissioner (Appeals) held that the interest is not payable as the entire amount of duly stands paid before issuance of ....

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....nt dates were available before him. Commissioner (Appeals) erred in coming to a conclusion that merely because duty demanded stands paid before issuance of Show Cause Notice, no interest is liable to be paid. The interest liability does not get extinguished merely because the duty involved stand paid before issue of Show Cause Notice. The interest liability has to be determined in terms of provisi....