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2014 (1) TMI 68 - HC - CustomsDuty demand - Enhancement in duty demand - Denial of right of cross-examination - Held that:- tribunal has correctly recorded that the enhanced demand was on account of examination of records and new facts coming to light for the Revenue. In these circumstances, the second show cause notice was issued. This notice was in fact akin to rectification or corrigendum to the original show cause notice. Tribunal has also mentioned that the original show cause notice did not take into account the Special Duty of Customs while computing quantum of duty evaded. It has been recorded that the second show cause notice itself was within five years from the disputed period and, thus, the question of limitation did not arise - findings recorded by the tribunal are perverse, or based upon no material or evidence - appellant has not been able to point out and show that the findings recorded by the tribunal are perverse or based upon no evidence or material - Decided against assessee.
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