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2011 (1) TMI 633 - AT - Central Excise100% EOU - . These factors will be relevant to determine the fulfillment of obligations by a 100% EOU and also whether the goods can be treated to have been exported by the appellant themselves. Even though these submissions were made by the appellant, lower authorities have ignored them on the ground that the goods were manufactured without permission and therefore the duty liability is attracted. Whether the duty can be demanded on the goods which have been exported and whether the goods have been exported at all as claimed by the appellants, whether the export benefits have been derived by the domestic unit, are required to be considered and matter examined in detail as to whether the duty is demandable. As regards penalty, it is directly relatable to the value of the goods manufactured and confiscated. Since we have already held that a lenient view is called for as regards confiscation and redemption fine, the corresponding reduction in the penalty is warranted. This is especially in view of the fact that no evidence of clandestine removal of any goods has been brought out.
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