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2012 (11) TMI 238 - CESTAT, NEW DELHIDemand of duty - 100% EOU - exemption under Notification No. 4/97-C.E., - exemption was available if such yarn was for use on handlooms - alleged that they had sold such yarn for use in powerloom units and the said exemption was misused – Held that:- Duty amount demanded from them was in full discharge of the duty due from them. Demand for the balance amount was dropped and also penalty imposed on them was set aside
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