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2017 (8) TMI 901 - AT - Central ExciseN/N. 43/2001-CE (NT) - leather shoe uppers falling under Heading 6406 1020 - demand on the ground that the same were cleared for home consumption and not for export - Held that: - the appellants were not aware that they are liable to pay duty, there is no valid defense put forward by the appellants. But taking into consideration that the goods have been entirely exported, we are of the view that the penalties imposed under section 11AC is unwarranted - demand of duty with interest upheld - appeal allowed - decided partly in favor of appellant.
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