2006 (8) TMI 202

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Full Text of the Document

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....er of the Tribunal in the case on hand. 2. The facts in brief are as under : The respondent availed warehouse facilities under Chapter IX of the Customs Act, 1962 'Act' for short). Interest is chargeable under Section 61(2) of the Act in terms of the Act. A show cause notice was issued by the department on 11-12-2000 proposing to recover interest under Section 28 of the Act and also to impos....