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    <title>2006 (1) TMI 369 - CESTAT, MUMBAI</title>
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    <description>The Tribunal held that the appellants, a 100% E.O.U., were not responsible for the broad banding permission omission for weaving of fabrics as it was corrected by a corrigendum. The demand for duty payment on cleared goods and penalties imposed were deemed unwarranted as the appellants had followed necessary procedures, obtained permissions, and fulfilled export obligations. The Tribunal set aside the impugned order, finding the penalties unjustified and allowing the appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=117361</link>
      <description>The Tribunal held that the appellants, a 100% E.O.U., were not responsible for the broad banding permission omission for weaving of fabrics as it was corrected by a corrigendum. The demand for duty payment on cleared goods and penalties imposed were deemed unwarranted as the appellants had followed necessary procedures, obtained permissions, and fulfilled export obligations. The Tribunal set aside the impugned order, finding the penalties unjustified and allowing the appeals.</description>
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