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2018 (12) TMI 3 - CESTAT KOLKATA100% EOU - imposition of penalty - whether penalty can be imposed on M/s. Monalisha garments whose EOUs is situated within the jurisdiction of the Haldia Commissionerate? - Held that:- M/s. Monalisha Garments has claimed receipt of duty free material from M/s. Spectrum Silk Mills as well as M/s. Marvel Fashion (both EOUs). However, it stands established that only invoices were received from M/s. Spectrum Silk Mills as well as M/s. Marvel Fashion, but no goods were received - From the facts of the case, it stands established that both the above persons have facilitated M/s. Monalisha Garments in misusing the EOU Scheme, resulting in huge evasion of duty to the Government. For the role played by M/s. Spectrum Silk Mills and M/s. Marvel Fashion, penalties imposed on them also. Appeal allowed - decided in favor of Revenue.
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