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    <title>2007 (4) TMI 62 - CESTAT, AHMEDABAD</title>
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    <description>The Commissioner (Appeals) upheld the duty evasion and penalty imposition on a 100% EOU for unauthorized removal of non-duty paid raw materials used in manufacturing grey fabrics for export. The duty demand and confiscation of goods without proper documentation were justified. The tribunal reduced the redemption fine and penalties imposed on the appellant company, with the penalty on the director being set aside due to lack of direct involvement in the unauthorized removal of goods.</description>
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      <description>The Commissioner (Appeals) upheld the duty evasion and penalty imposition on a 100% EOU for unauthorized removal of non-duty paid raw materials used in manufacturing grey fabrics for export. The duty demand and confiscation of goods without proper documentation were justified. The tribunal reduced the redemption fine and penalties imposed on the appellant company, with the penalty on the director being set aside due to lack of direct involvement in the unauthorized removal of goods.</description>
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