2003 (1) TMI 133

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....ation under Section 35H of the Central Excise Act, 1944. The question which has been formulated by the department reads as under :- "Whether the Tribunal, was correct in holding that an assessee would not be liable to pay interest under Section 11AA of the Central Excise Act, 1944, if the show cause notice did not propose levy of interest on duty, when liability for payment of interest under Se....