2011 (4) TMI 136

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.... Appellant/s   Shri S.Venkatachalam, Advocate For the Respondent/s   Per Jyoti Balasundaram   The adjudicating authority confirmed a demand of Rs.7,73,766/- against the appellants and also ordered recovery of interest under Section 11AB of the Central Excise Act, 1944 for the period in dispute namely March 2001 to March 2002. The assessees challenged only levy of interest a....

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....within 45 days of an order, instruction or direction under the provisions of Section 37B of the Central Excise Act, 1944, the assessees can plead that they are not liable to interest but the payment, in the present case, is within the period of 45 days from the date of adjudication order and payment within 45 days of adjudication order is not covered by the proviso to Section 11AB as it stood w.e.....