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2010 (1) TMI 467 - AT - Central ExciseAssessment - a show-cause notice was issued to the appellants demanding excise duty of Rs. 1,30,50,370/- in respect of the excise duty on indigenously procured capital goods. Debonding on conversion of EOU into DTA unit. Appellant contending that letter from Assistant Commissioner to development commissioner that excise duty liability discharged, not appealed against by department. Correspondence indicating awareness of the appellant on duty liability. Held that - demand without filing appeal against assessment order sustainable as per Supreme Court decision in the case of Venus Enterprises v. Commissioner of Customs, Chennai 2006 -TMI - 47663. Demand confirmed, penalty set aside.
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