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    <title>1997 (11) TMI 226 - CEGAT, MADRAS</title>
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    <description>The Tribunal partially allowed the appeal by setting aside the demand of duty for cleared garments under the 100% Export Oriented Unit (EOU) scheme due to lack of evidence of suppression. However, the demand for wastes was confirmed, and the penalty was set aside based on the circumstances of the case. The appellants were found to have acted in good faith and in accordance with the instructions of the jurisdictional authority, with no evidence of mala fide intent to evade duty payment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=87648</link>
      <description>The Tribunal partially allowed the appeal by setting aside the demand of duty for cleared garments under the 100% Export Oriented Unit (EOU) scheme due to lack of evidence of suppression. However, the demand for wastes was confirmed, and the penalty was set aside based on the circumstances of the case. The appellants were found to have acted in good faith and in accordance with the instructions of the jurisdictional authority, with no evidence of mala fide intent to evade duty payment.</description>
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