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2011 (3) TMI 514 - GUJARAT HIGH COURTDemand - Classification - 100% Export Oriented Units - The by-product falling under SH No. 1503.00 is chargeable to nil rate of duty under the said classification of the Central Excise Tariff and accordingly, the petitioner company was removing the said by-product at nil rate of duty in accordance with law - evasion of central excise duty by misusing the facilities provided under Notification No. 8/97-C.E., dated 1-3-1997 - The only difference, as pointed out by the learned counsel for the respondents is that in the impugned show cause notices, there is a reference to intelligence gathered by the central excise authorities and statements recorded - while issuing the present show cause notices, the same/similar set of facts could not be taken as suppression of facts on the part of the assessee as these facts were already in the knowledge of the authorities - Appeal is allowed
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