Interest Calculation in Central Excise: Nullified Orders Require Fresh Adjudication; No Interest Due Until Final Order Issued.

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....Interest - relevant date for calculation of interest - Setting aside an order means there is no order and party relegated for fresh adjudication. Stage of adjudication cannot be said to be determination. An adjudication will culminate in an order and such order would be determination and/or ascertainment of duty, and no interest is payable - HC....