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2008 (9) TMI 325 - AT - Central Excise100% EOU – diversion of import goods to DTA where were procured duty free – there were substantial evidence to hold that the duty free POY received by the appellant was not actually put to use for manufacture of goods to be exported but was diverted in the local market – low consumption of electricity – no evidence of procurement of diesel oil for generation set – non existence of material – demand of duty and penalties upheld.
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