Interest Demand Valid Despite Omission of Rule 6(3A) in Show Cause Notice, Rule 14 CCR 2004 Applies.

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....The interest is evidently and explicitly payable under Rule 6(3A) clause (e) read with Rule 14 of CCR 2004. The interest has indeed been demanded under Rule 14 of CCR 2004. Merely because they have also not mentioned Rule 6(3A) in the Show Cause Notice, it does not vitiate the entire demand of interest.....