Interest Payment Required Under Central Excise Act Section 11A; No Penalty Imposed Despite Interest Upheld Per Section 11AB.

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....Recovery of interest and imposition of penalty - Valuation - The duty was confirmed u/s 11A of the Act. As per Section 11AB when the duty is determined u/s 11A interest is required to be paid consequently u/s 11AB - levy of interest confirmed - no penalty - AT....