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2007 (7) TMI 253

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..... ustoms – appellant submission that they have not sold the segregated material into DTA but manufactured items by paying 50% of the customs duty as excise duty after permission of sale by Development Commissioner, is correct – demand set aside - E/653/2007 & C/211/2007 - A/1927-1928/2007-WZB/Ah’bad - Dated:- 20-7-2007 - Shri T. Anjaneyulu, Member (J) Shri Ramesh Nair, Advocate, for the App .....

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..... ssible in respect of segregation unit; the unit was also permitted to sale the goods in DTA as per letter No. KASEZ/100% EOU/II/126/2001-02/Surat, dated 17-6-2003. Therefore, the appellant was required to pay central excise duty equal to aggregate of duties of customs on such finished goods and the appellant has short paid duty of Rs. 71,063/- which is required to be recovered from them. 4. Th .....

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..... in the manufacture of brass granules and the same has been diverted to DTA by paying the requisite duty. There is also permission of Development Commissioner for sale of the said material into DTA market, observing the same from the evidence on record, I am of the view that impugned orders are erroneous and are liable to be set aside. Accordingly, the impugned order is set aside and both the appe .....

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