2001 (12) TMI 560

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....the Appellant. Shri M.M. Dubey, JDR, for the Respondent. [Order]. -  Learned Counsel submits that the view taken by the Commissioner in the impugned order that once the capacity has been determined by the competent authority, the duty is already determined, and failure by the party to pay this predetermined duty as stipulated under Rule 96ZP does not require issuance of any notice fo....