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    <title>2001 (10) TMI 827 - CEGAT, MUMBAI</title>
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    <description>The tribunal referred the case involving liability of 100% EOUs to pay additional customs duty (CVD) and the applicability of exemption notifications to a Larger Bench for further examination due to the complexity and significance of the issues, particularly regarding the retrospective amendment of Section 3(1) of the Central Excise Act and its impact on the exemption notifications. The registry was instructed to present the case before the Hon&#039;ble President for the constitution of a Larger Bench to address these critical legal matters.</description>
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      <description>The tribunal referred the case involving liability of 100% EOUs to pay additional customs duty (CVD) and the applicability of exemption notifications to a Larger Bench for further examination due to the complexity and significance of the issues, particularly regarding the retrospective amendment of Section 3(1) of the Central Excise Act and its impact on the exemption notifications. The registry was instructed to present the case before the Hon&#039;ble President for the constitution of a Larger Bench to address these critical legal matters.</description>
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