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2018 (4) TMI 1026 - CESTAT AHMEDABAD100% EOU - Valuation - clearance of 765539.74 L. Mtrs of processed MMF without payment of duty - whether proviso to Section 3(1) of CEA, 1944 will be applicable or Section 3(1) of CEA 1944 would be applicable? - Held that: - Since the present case is for the period after 11.05.2001, the issue is settled against the assesee by the judgment of this Tribunal in the case of Maral Oveseas Ltd. [2016 (4) TMI 771 - CESTAT NEW DELHI], where it was held that it is not legally tenable to argue that the rate of duty applicable to a normal Central Excise Unit should be applicable to a E.O.U. even before the E.O.U. becomes a normal Central Excise Unit - demand set aside. Demand of duty on raw materials - Held that: - the issue is covered by the judgment of this Tribunal in the case of Aisa Metals vs CCE & ST Ahmedabad [2015 (4) TMI 69 - CESTAT AHMEDABAD], where the demand has been set aside - demand set aside. Appeal dismissed - decided against Revenue.
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