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1986 (5) TMI 254 - SC - VAT and Sales TaxWhether the demand notices issued to under rule 10-A were illegal and unsustainable? Held that:- Appeal dismissed. As the time- limit of three months specified in rule 10 has no applicability at all in the present case since there has been no assessment of duty before the goods were removed and it is not a case of short levy occasioned by any of the reasons specified in the said rule. The case is, therefore, covered by the provisions of rule 10-A, which is a residuary provision authorising the demand and collection of any deficiency in duty or of any other sum of any kind payable to the Central Government under the Act or the Rules without any limit of time. Hence the High Court was clearly right in rejecting the contention of the appellant that the demand notices issued to it under rule 10-A were illegal and unsustainable.
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