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2018 (8) TMI 1494 - AT - Central Excise100 % EOU - Exit from the 100% EOU scheme - duty liability to be paid by the appellants on in-process goods lying in stock - Held that:- The ratio laid down by the Tribunal in Tirumala Seung Han Textiles Ltd. [2008 (9) TMI 252 - CESTAT BANGALORE] will apply on all fours to the appeal on hand, where it was held that when appellant is opting out of scheme, demand in respect of in-process goods not justified - appeal dismissed - decided against Revenue.
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