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    <title>2009 (8) TMI 927 - CESTAT AHMEDABAD</title>
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    <description>Corroborated admissions, stock discrepancy and chemical test results established clandestine removal of grey fabric and substitution with lower-grade fabric, so duty, interest and penalty were sustained against the assessee and co-noticees. For clearances by a 100% EOU, DTA sales were treated as assessable under the proviso to section 3(1) of the Central Excise Act, 1944, and the benefit of Notification No. 125/84-C.E. was held unavailable. The reduced-duty view was rejected and the original duty demand with equal penalty was restored.</description>
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