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    <title>2020 (6) TMI 69 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants in a case involving duty demands on imported goods sold to another EOU. It found that the goods were transferred with proper permission, no diversion occurred, and duty was paid for deficient items. The Tribunal allowed the appeal, highlighting that the demands were not sustainable based on legal provisions, past judgments, and the specific circumstances of the case. The decision emphasized the permissible activities under relevant permissions and the interpretation of manufacturing processes in line with established legal principles.</description>
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      <description>The Tribunal ruled in favor of the appellants in a case involving duty demands on imported goods sold to another EOU. It found that the goods were transferred with proper permission, no diversion occurred, and duty was paid for deficient items. The Tribunal allowed the appeal, highlighting that the demands were not sustainable based on legal provisions, past judgments, and the specific circumstances of the case. The decision emphasized the permissible activities under relevant permissions and the interpretation of manufacturing processes in line with established legal principles.</description>
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