2019 (9) TMI 643

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....Nair The brief facts of the case are that the appellant have 100% EOU and cleared certain consignment under ARE-3 against CT-3 certificate to another EOU. However, due to cancellation of the order, the said goods were diverted to DTA after obtaining permission from the Deputy Commissioner. In respect of clearances of goods to the DTA, the demand was raised which was confirmed by the adjudicating ....