Double Recovery of Duty Challenged: Lack of Show Cause Notice Invalidates Penalties Against Appellant.

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....Refund - recovery of duty twice from the appellant and from the customers of the appellant -In the absence of any such show cause notice to the appellant holding him as an importer, holding back of the amount collected from him either under force or paid voluntarily, cannot be considered as an amount which need to be appropriated against the proposed penalties..... - AT....