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    <title>2023 (8) TMI 939 - CESTAT CHENNAI</title>
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    <description>Duty and interest liability arising from exit from the EOU scheme could not be finalised without first considering the pending request for extension of the LOP/Green Card and the later in-principle exit order. The adjudication had proceeded without examining whether the Development Commissioner&#039;s decision altered the appellant&#039;s debonding liability, including the plea for reworking duty on depreciation, obsolete packing material, and other relevant exit-related facts. The existing record was therefore incomplete for final determination, and the matter required de novo consideration after all relevant correspondence and factual aspects of exit from the scheme were assessed.</description>
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      <description>Duty and interest liability arising from exit from the EOU scheme could not be finalised without first considering the pending request for extension of the LOP/Green Card and the later in-principle exit order. The adjudication had proceeded without examining whether the Development Commissioner&#039;s decision altered the appellant&#039;s debonding liability, including the plea for reworking duty on depreciation, obsolete packing material, and other relevant exit-related facts. The existing record was therefore incomplete for final determination, and the matter required de novo consideration after all relevant correspondence and factual aspects of exit from the scheme were assessed.</description>
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