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2017 (8) TMI 1396 - CESTAT BANGALOREDemand of duty with Interest and penalties - demand on the ground that the appellant has not been able to produce rewarehousing certificates in respect of 11 ARE’s prepared by them indicating that the goods have been cleared to an EOU - Held that:- The SCN is not alleging that there was a diversion of goods to another person. In the absence of any such allegation and an acceptance of the fact that consignments were delivered to the consignee, non-production of rewarehousing certificate and consequent demand thereof does not stand scrutiny of law and it has to be held that demand of duty cannot be raised against appellant herein. Demand set aside - appeal allowed - decided in favor of appellant.
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