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    <title>2005 (5) TMI 367 - CESTAT,  MUMBAI</title>
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    <description>The Tribunal allowed the appeal without pre-deposit of duty and penalty, but held the 100% EOU liable for duty payment on exported goods due to lack of proof of export. It directed the Commissioner (Appeals) to assess the appellant&#039;s eligibility for exemption under Notification 15/2002, emphasizing compliance with its conditions. The case was remanded for further consideration to ensure a thorough evaluation of the exemption claim.</description>
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      <description>The Tribunal allowed the appeal without pre-deposit of duty and penalty, but held the 100% EOU liable for duty payment on exported goods due to lack of proof of export. It directed the Commissioner (Appeals) to assess the appellant&#039;s eligibility for exemption under Notification 15/2002, emphasizing compliance with its conditions. The case was remanded for further consideration to ensure a thorough evaluation of the exemption claim.</description>
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