2005 (7) TMI 246

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.... Member (J)]. - The appellant is challenging the imposition of interest in the absence of determination of duty by the Revenue. The Commissioner (Appeals) had not agreed with the appellant's contention that the interest is not leviable in the absence of determination of duty in the impugned Order-in-Appeal No. 91/2004, dated 13-7-2004. The appellant was pressurised to pay the duty. 2. Subsequently....