2003 (4) TMI 375

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..... ellant. Shri A. Awasthi, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The common question for consideration in these two appeals is the eligibility to interest under Section 11BB of the Act of the amounts deposited towards duty of each of the appellants, following the orders passed by the Commissioner, pending disposal of the appeals against these orders by the T .....

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..... y duty and they were not required to deposit anything other than duty. 3. The departmental Representative relies upon an order passed by the Tribunal in Birla Corporation Ltd. v. CCE - 2002 (142) E.L.T. 139 in support. This was not an order disposing of an appeal, but a stay order. Further, it was only concerned with whether Section 35F of the Act required deposit of interest. It is therefore, i .....

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