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2016 (8) TMI 302 - AT - Customs100% EOU – clearance of waste/remnants/scraps – SCN demanding duty on clearance – Notification No. 53/97-CE dated 3.6.1997 - Held that: - the charges made in the show-cause notice cannot be upheld. Demand confirmed on a totally new ground not alleged in the show-cause notice – appeal allowed.
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