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....ri Yashpal Sharma, AR, for the Appellant. Shri A.S. Gill, Advocate, for the Respondent. ORDER Revenue filed this appeal against the order passed by the Commissioner (Appeals), whereby the demand of interest was set aside. 2. The Commissioner (Appeals) observed that the Adjudicating Authority has observed that interest under Section 11AB, as it existed prior to 11-5-2001 was payabl....