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    <title>2020 (7) TMI 485 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld duty demands on inputs for a 100% Export Oriented Unit (EOU) as the appellant was not entitled to claimed exemptions. Penalties under Rule 25 of Central Excise Rules, 2002 and Section 114A of the Customs Act, 1962 were set aside due to procedural flaws. The rest of the impugned order was upheld, and the appeal was disposed of accordingly.</description>
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      <description>The Tribunal upheld duty demands on inputs for a 100% Export Oriented Unit (EOU) as the appellant was not entitled to claimed exemptions. Penalties under Rule 25 of Central Excise Rules, 2002 and Section 114A of the Customs Act, 1962 were set aside due to procedural flaws. The rest of the impugned order was upheld, and the appeal was disposed of accordingly.</description>
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