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2009 (1) TMI 154 - CESTAT AHMEDABADBenefit of deemed credit u/not. 6/2002-C.E. (N.T.) - Merely because the goods cleared by the respondents on the basis of CT(3) certificates were not exported and consequently duty was to be paid, it cannot be said that there was an intention to evade payment of duty - only case of the revenue is that the appellants failed to produce rewarehousing certificate and CT(3) certificate - fact that the appellants paid duty within three months of their failure to produce certificate as per the provisions of the notification show that the appellants had no such intention – appeal of revenue rejected
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