https://www.taxtmi.com/caselaws?id=108458 Imported Caprolactum was held outside the scope of Notification No. 305/79-C.E. for additional customs duty under Section 3 of the Customs Tariff Act because the exemption was conditional and required compliance with the raw naphtha and excise duty requirements applicable to domestic manufacture. The duty demand was therefore sustained. Penalty could not be imposed where the show cause notice had not specifically proposed it, since the noticee must have an opportunity to answer the allegation and the proposed consequence, and the penalty was set aside. Interest under Section 28AA of the Customs Act could not be demanded for a period before that provision came into force, so the interest demand was also set aside. en-us Thu, 27 Mar 2003 00:00:00 +0530 Sat, 31 Mar 2012 16:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108458 Imported Caprolactum was held outside the scope of Notification No. 305/79-C.E. for additional customs duty under Section 3 of the Customs Tariff Act because the exemption was conditional and required compliance with the raw naphtha and excise duty requirements applicable to domestic manufacture. The duty demand was therefore sustained. Penalty could not be imposed where the show cause notice had not specifically proposed it, since the noticee must have an opportunity to answer the allegation and the proposed consequence, and the penalty was set aside. Interest under Section 28AA of the Customs Act could not be demanded for a period before that provision came into force, so the interest demand was also set aside. Case-Laws Central Excise Thu, 27 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108458