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2018 (8) TMI 1525 - AT - CustomsLiability of SAD - Benefit of N/N. 85/2004 dated 31.08.2004 - short paid duty - Held that:- The appellants do not have a case that they are eligible for the benefit of notification claimed by appellants. Subsequent to assessment and out of charge of the goods, the assessing officer found that the conditions of the notifications are not fulfilled and that appellants are liable to pay SAD - Section 28 empowers the Department to demand the short paid duty - appeal dismissed - decided against appellant.
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