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    <title>2019 (5) TMI 581 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the demand for duty payment by the Revenue in the case involving a 100% Export Oriented Unit (EOU) for goods brought back into the factory from the Domestic Tariff Area (DTA). The appellant was required to pay duty equal to the aggregate of customs duties under the Central Excise Act, as per the proviso to sub-section (1) of Section 3. The decision was based on legal precedent and dismissed the appellant&#039;s appeal.</description>
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      <description>The Tribunal upheld the demand for duty payment by the Revenue in the case involving a 100% Export Oriented Unit (EOU) for goods brought back into the factory from the Domestic Tariff Area (DTA). The appellant was required to pay duty equal to the aggregate of customs duties under the Central Excise Act, as per the proviso to sub-section (1) of Section 3. The decision was based on legal precedent and dismissed the appellant&#039;s appeal.</description>
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