2006 (3) TMI 489

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..... Shri B.L. Meena, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The lower appellate authority has demanded duty of Rs. 59,751/- from the appellants (100% EOU) in respect of goods cleared to DTA during April - May, 2002. 2. After examining the records and hearing both sides, we find that the appellants had cleared the goods, without payment of duty, to a ....