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    <title>2003 (7) TMI 126 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal directed the jurisdictional authority to recalculate duty demand for an EOU clearing goods to the Domestic Tariff Area at effective rates under Notification No. 13/98, reducing the duty payable. The penalty imposed on the EOU under Rule 209 of the Central Excise Rules was set aside as there was no contumacious conduct justifying it, given the goods&#039; clearance with proper documents and intended use for the Armed Forces of India. The appeal was disposed of in favor of the appellant.</description>
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      <description>The Tribunal directed the jurisdictional authority to recalculate duty demand for an EOU clearing goods to the Domestic Tariff Area at effective rates under Notification No. 13/98, reducing the duty payable. The penalty imposed on the EOU under Rule 209 of the Central Excise Rules was set aside as there was no contumacious conduct justifying it, given the goods&#039; clearance with proper documents and intended use for the Armed Forces of India. The appeal was disposed of in favor of the appellant.</description>
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