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2007 (8) TMI 626 - CESTAT, AHMEDABADDemand and penalty - 100% EOU - rejects and waste - Held that: - no case of diversion or use of the raw materials procured duty free for a purpose other than intended purpose, has been made out. Therefore, no valid grounds have been adduced to interfere with the findings of the Commissioner in so far as non-demand of duty on the raw materials and not taking the consequential penal action - appeal dismissed - decided against Revenue.
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