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2007 (11) TMI 166 - CESTAT, BANGALOREAs per not. 53/97 & 1/95, EOU procured imported and indigenous goods with out payment of duty under CT-3 certificate - Appellants, EOU do not have any case on merits as they have not utilized the imported goods in the mfg. of the final products in terms of the Not. 53/97 & 1/95 - time provided for completing the export obligation expired in 2005 and the same has not been extended - so, the order passed by both the authorities of imposing demand & penalty is justified
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