2003 (1) TMI 133

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..... ormulated 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 Section 11AA arises only if there is delay in payment of duty as confirmed in an adjudica .....

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..... ounsel's plea and hold that the orders of the lower authorities are not sustainable in so far as they relate to levy of interest. The orders shall stand set aside to this limited extent only." 3. On a scrutiny of the aforesaid paragraph, it is clear as on day the department decided not to contest the issue. As there has been no joining of the issue, we are disposed to think a question of law rea .....

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