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    <title>2018 (9) TMI 162 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the appellant is not liable to pay National Calamity Contingent Duty (NCCD) on goods supplied to a 100% Export Oriented Unit (EOU), citing established precedent. The Tribunal set aside the duty demand against the appellant and confirmed another demand for goods cleared to job workers, excusing the appellant&#039;s initial non-payment due to a bona fide belief. Emphasizing the specific circumstances, the Tribunal ruled in favor of the appellant, allowing the appeal and overturning the impugned order.</description>
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      <description>The Tribunal held that the appellant is not liable to pay National Calamity Contingent Duty (NCCD) on goods supplied to a 100% Export Oriented Unit (EOU), citing established precedent. The Tribunal set aside the duty demand against the appellant and confirmed another demand for goods cleared to job workers, excusing the appellant&#039;s initial non-payment due to a bona fide belief. Emphasizing the specific circumstances, the Tribunal ruled in favor of the appellant, allowing the appeal and overturning the impugned order.</description>
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