TMI BlogLevy of penalty where duty was deposited with interest before issuance of SCN - The legislative intent...Levy of penalty where duty was deposited with interest before issuance of SCN - The legislative intent for creation of the said sub-section is to avoid any futile litigation, which purpose stands defeated by the lower authorities by issuing show cause notice to the appellant. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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