Appellants Avoid Penalty Due to Missing Confiscation Proposal in Show-Cause Notice; Sections 114A and 114(iii) Not Applied.

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....Penalty u/s 114A and 114(iii) - only allegation against the appellants is that they have availed draw back claim wrongly - in the show-cause notice there is no proposal for confiscation of the goods - No penalty - AT....