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2011 (1) TMI 675

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..... D. Waglay, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application filed by the Revenue seeks modification of our Order No. M/780/WZB/2010/EB/CII dated 21-5-2010, wherein we directed the Commissioner to return the pre-deposit amount to the respondent within a period of 30 days from the date of receipt of a certified copy of the order alongwith interest thereon @ .....

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..... at the rate of interest prescribed by the Central Government under Section 11BB of the Central Excise Act is @ 6% p.a. only for the material period and, therefore, the above order of this Bench should be appropriately modified. 2. The learned counsel for the appellant submits that Section 35FF of the Central Excise Act referred to in the 'ROM' Application of the department came into force on .....

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..... of the remand order by the Commissioner was not brought on record by the department. This date was not indicated when the order was passed on 21-5-2010. It is being mentioned for the first time in the present application. This is another reason why any modification of the date which we determined as the commencing date of the period for payment of interest cannot be allowed. However, the plea for .....

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