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    <title>2011 (5) TMI 514 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision confirming a duty demand of Rs.94,242/- against M/s Ashima Fabrics, setting aside the balance demand due to evidence showing duty paid on cotton yarn received post opting out of the EOU scheme. The Commissioner&#039;s thorough examination of evidence, including invoices and declarations, was found well-reasoned and supported, leading to the rejection of the Revenue&#039;s appeal challenging the duty demand issue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=209879</link>
      <description>The Tribunal upheld the Commissioner&#039;s decision confirming a duty demand of Rs.94,242/- against M/s Ashima Fabrics, setting aside the balance demand due to evidence showing duty paid on cotton yarn received post opting out of the EOU scheme. The Commissioner&#039;s thorough examination of evidence, including invoices and declarations, was found well-reasoned and supported, leading to the rejection of the Revenue&#039;s appeal challenging the duty demand issue.</description>
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