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2010 (3) TMI 969 - AT - Central ExciseLiability of interest foe unpaid default amount - recovery - Section 142 of the Customs Act, 1962 - Held that: - there is no infirmity with the notice issued under the applicable provisions of Section 142(1)(C)(ii) of Customs Act, 1962, when the respondent has not challenged the principal demand unpaid. Accordingly the consequence that follows from the principal demand defaulted is to resort to process of necessary - we set aside the first appellate order and uphold the action of the learned Deputy Commissioner, who was correct in law to issue the demand notice - appeal allowed - decided in favor of Revenue.
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