Non-Compliance with Rule 8(3A) Leads to Enforceable Duty Demand u/s 11A; No Contest Allowed by Assessee. (3A.

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....Manner of payment of duty - Default under rule 8(3A) - The goods on which the duty was so paid should be deemed to have been cleared without payment of duty as per Rule 8(3A). If that be so, the demand confirmed against the assessee under Section 11A cannot be resisted by them.- AT....