Court Rules No Duty or Interest Payable Without Section 28 Notice; Section 28AB Interest Also Not Applicable.

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....Liability of interest in terms of Section 28AB and Notification - When notice under Section 28 itself has not been issued in this case, the question of determination of any duty payable under sub-Section (2) of Section 28 does not arise and consequently, any interest payable under Section 28AB also would not arise - HC....