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2010 (12) TMI 596 - CESTAT, AHMEDABADDemand - Notification No. 224/85-Cus., dated 9-7-1985 - A demand cum show cause notice therefore, was issued to the appellant to pay the differential customs duty of Rs. 10,94,765/- for non-production of end use certificate, which was confirmed vide OIO dated 21-6-1995 - there is no condition as regards the production of end use certificate or satisfaction of the Central Excise authorities as regards use of imported material in the leather industry - Held that: appellants have a good prima-facie case in their favour so as to dispense with the condition of pre-deposit of duty - Decided in favour of the assessee by way of remand Commissioner(A)
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