Debate over Special Additional Duty payment via DFCE scrips vs. cash; Show Cause Notice issued for short payment.

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....Demand of Special Additional Duty (SAD) by debiting the DFCE scrips instead of in cash - If the appellant had been put to notice while debiting in the DFCE scrips, he would have opted to pay the SAD by cash itself. Instead, after a period of almost four months, the Show Cause Notice has been issued alleging short payment of duty.....