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2003 (3) TMI 573 - CEGAT, MUMBAIExtract: .......is is what Paragraph 10 of the judgment in Metal Forgings v. U.O.l. repeats with regard to payment of duty, i.e. specific notice must be issued calling upon the presents for payment of duty. 8. emsp On our prima facie view that the notice is defective in that it does not demand duty, we waive deposit of the duty and penalty and stay their recovery.
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