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2009 (3) TMI 363 - CESTAT, BANGALORERemoval of goods in DTA - The Municipal Authorities removed a Loader from the 100% EOU, during ownership of previous person towards dues of Property tax. - There is no dispute that the Loader removed from the 100% EOU has been restored to the unit – Transfer of LOP from previous owner to present owner allowed by Development Commissioner and EOU status continued – Loader continued to be used for relevant activity - The Loader which was obtained on concessional rate of duty was temporarily under detention with the Municipal authorities. Now that the same is restored to the 100% EOU, there is no merit in demanding any duty on them – Assessee’s appeal is allowed
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