Interest Mandatory on Duty Payment for Removed Capital Goods; No Penalty u/s 11AC Due to Non-chargeable Duty.

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....Removal of capital goods after use - once the appellant have admittedly paid the duty, payment of interest is inevitable and the same is piggyback of the principal amount of duty - However, the duty was not otherwise chargeable on the removal of capital goods, the penalty u/s 11AC is not imposable - AT....