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2011 (4) TMI 1014 - HC - CustomsImport of goods under DEEC scheme - demand of on unutilized items - notification no. 30/97-Cus., dated 1-4-1997 - assessee has fulfilled the export obligation completely - The excess material in fact had not been utilized completely because of efficient utilization of the raw material. The wastage was less. They ceased manufacturing the pagers and the said material became absolete. Therefore the said unused material had been written off in their books of accounts. They had complied with the conditions stipulated in Notification 30/97-Cus., dated 1-4-1997. - tribunal decided the issue in favor of assessee - held that:- assessee is justified in contending that this appeal preferred by the Revenue challenging the order passed by the Appellate Tribunal holding that the assessee is not liable to pay Customs duty, interest and penalty and setting aside the levy of duty and demand notice issued by the Department is not maintainable before this Court.
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