Appellant Liable for 13% Interest on Delayed Duty Payment per Rule 8(3), Central Excise Rules, 2002.

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....Delayed payment of duty - Rule 8(3) of central excise rules, 2002 - Appellant is liable for payment of interest on the delayed payment for the disputed period as provided under Section 11AB of Central Excise Act i.e. 13 % per annum - AT....