Court Quashes Notice on Disputed Tax Rate for Capital Goods; Remands Case for Further Review of Coercion Claims.

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....Recovery of excess tax paid which was not liable to be paid - tax payable on 'capital goods' 5% OR 14.5% - cheques issued under coercion - presumption that the petitioner has admitted his liability whereas as seen from the available records except for the issuance of cheques, there is no conclusive evidence to prove that the petitioner had admitted his liability - impugned notice quashed and the matter is remanded....