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2008 (10) TMI 209 - CESTAT, CHENNAI100% EOU - the vehicles used for clearance and transportation of the slabs for export were involved in road accidents and, consequently, the granite slaps were damaged. Under intimation to the department, the appellants abandoned the goods after breaking the slabs into smaller pieces. Subsequently, they raised insurance claim. After more than 2½ years, the department issued a show-cause notice for recovery of duty of Rs. 2,61,338/- on the aforesaid clearances - Admittedly, in the present case, the granite slabs cleared by the EOU never reached the DTA. They eventually ended up as “scrap”, which was abandoned. Thus the appellants could legitimately claim the benefit of the Notification. – benefit of notification available – demand is not sustainable.
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