2007 (6) TMI 15

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....r of Central Excise (Appeals) who has held that the Respondents/Assessees are not liable to pay interest since they had discharged their duty liability prior to the issue of the show cause notice. 2. I have heard both sides. Interest has been demanded from the appellants under Section 11AB of the Central Excise Act, 1944 on differential duty paid during 2001-2002 and 2002-2003 due to revision o....