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2011 (1) TMI 134 - CESTAT, AHMEDABAD100% EOU - shortage of imported material - it was admitted by the Director that the fabrics have been sold in the domestic market and had not been used for the manufacture of export goods - no evidence to show that said goods have been used in the manufacture of export goods and therefore he cannot contest the charge of illicit removal of the fabrics - submission that duty calculation on the imported fabrics should have been based on the value at the time of import and not on the basis of selling price, has not been considered by learned Commissioner (Appeals) - order set aside and allow the appeal by way of remand
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