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2019 (1) TMI 4 - AT - Central Excise100% EOU - Demand of Customs duty as well as Central Excise duty - procurement of inputs without payment of duty and has been used in export of goods without any permission from Development Commissioner to procure the said inputs - Held that:- In this case the appellant was having the 100% EOU to manufacture of said products vide LOP dated 22.11.2004. All the products exported by the appellant have been allowed finally by Development Commissioner vide its order dated 21.03.2017. In the case of Dendyal Magasvargiya Sahakari Soot Frini Ltd. [2014 (8) TMI 746 - CESTAT MUMBAI] this Tribunal that accrued vested right cannot be taken away merely because there is a delay in issuing the letter of permission by the Development Commissioner. In the present case, the amendment in letter of permission (LOP) has granted to the appellant with the delay, therefore, merely on procedural of lapse benefit of notifications cannot be denied to the appellant - Appeal allowed - decided in favor of appellant.
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