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2003 (7) TMI 353 - AT - CustomsExtract: .......t aside, as it has been imposed under a provision of law which was not invoked in the show cause notice and the scope of the section invoked in the notice namely Section 114(a) and the provisions under which the penalty has been imposed by the Commissioner namely Section 112, is very different. 4. emsp In the result, the appeals are partly allowed.
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