Show cause notice challenged: Duty paid before issuance makes charges invalid u/s 11A(2B); goods confiscation illegal.

Validity of show cause notice - duty along with interest was paid before issuance of SCN - neither show cause should have been issued nor any charges of the show cause notice should have been confirmed - As per the clear legal provision u/s 11A(2B), the confiscation of the goods is not legal and correct - AT .....

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