2000 (3) TMI 70

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.... have heard the learned Additional Central Government Standing Counsel. We see no error in the order of the Customs Excise and Gold (Control) Appellate Tribunal, declining to make a reference at the instance of the revenue, on the question of the liability of the assessee for payment of penal interest under Section 11AB of Central Excise Act, 1944. 2. It has been found by the Tribunal that the ....