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1991 (10) TMI 138 - AT - CustomsExtract: ....... of show cause notice under Section 11A of the Act as stated in Gokak Patel Volkart Ltd. (supra) and the ruling laid down in the case of Kosan Metal Products Ltd. would apply to the Customs Act also. 21. The view taken by the Collector (Appeals) in the impugned order is sustainable. These appeals are liable to be dismissed and we order accordingly.
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