2013 (7) TMI 1008

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Full Text of the Document

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....the following substantial questions of law :- "2(a) Whether in the facts and circumstances of the case as well as material evidences on record, the Tribunal has committed substantial error of law by applying Section 28(2B) of the Customs Act, 1962 and Section 11A(2B) of the Central Excise Act, 1944 and holding that there was no need to issue any show cause notice to the respondent as duty liabil....