2001 (12) TMI 560

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..... submits that the view taken by the Commissioner in the impugned order that once the capacity has been determined by the competent authority, the duty is already determined, and failure by the party to pay this predetermined duty as stipulated under Rule 96ZP does not require issuance of any notice for confirming the duty already determined, is incorrect. According to him, even in such cases the De .....

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