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2015 (2) TMI 1068 - CESTAT MUMBAI100% EOU - Benefit of Notification No. 8/1997-CE dt. 1/3/1997 - appellant could not bring any evidence to support his claim for benefit of Notification No. 8/1997 - Part duplication of demand - Held that:- Applicant is not able to produce any evidence so as to indicate that the goods cleared in DTA were made from indigenously/domestically manufactured material alone. In the circumstances, they will not be eligible for the Notification No. 08/1997-CE dated 1/3/1997. We also note that the appellant has not able to answer the question that how part of the demand is duplicated in other show cause notice. We also note that as per the appeal memorandum even if benefit Notification No. 08/1997-CE dated 1/3/1997 is extended to them and their plea of duplication of demand is accepted even then appellant would have duty liability of ₹ 22,66,696/-. In addition they would have the interest liability which would also be in the same range or even more. Ld. Counsel for the appellant has pleaded financial hardship and submitted unit is sick and is before BIFR. - No prima facie case in favour of assessee - Partial stay granted.
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