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2008 (1) TMI 246 - CESTAT CHENNAIAppellants were a 100% Export Oriented Unit, which obtained final exit order - Duty determined during de-bonding of EOU was duly paid by them - department, however, issued a show-cause notice subsequently for demanding differential duty - without any review of the Range Superintendent’s proceedings and without any appeal against the Development Commissioner’s final exit order it is not open to the department to enforce the demand – stay granted
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