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2014 (1) TMI 1668 - CHHATTISGARH HIGH COURTConfiscation of goods - Violation of Notification 13/81-Cus., dated 9-2-1981 - Held that:- The Assessee was 100% EOU and was granted exemption from excise duty under Notification 13/81-Cus., dated 9-2-1981. The Tribunal allowed the appeal of the Assessee on the ground that there is no allegation of violation of conditions of the notification. - Neither the notification has been produced before us nor it has been pointed out that which condition of the notification has been violated. - Decided against Revenue.
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