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2003 (3) TMI 519 - AT - Central ExciseExtract: .......issions of the learned Advocate that penalty is not imposable for want of any mention of the same in the Show Cause Notice issued to the Appellants. Further, interest under Section 28AA of the Customs Act can also not be demanded as the duty pertains to the year 1980 when Section 28AA was not on the statute books. The appeal is thus partly allowed.
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