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2018 (11) TMI 768 - AT - CustomsDemand of Excise duty - benefit of N/N. 1/95 denied - goods bought for the purpose of export - Held that:- The appellant has used 10% of the floor space for establishing the business facility called incubation centre which was used for commercial purpose and it was not solely used for the purpose of export. We also find that there are no allegations against the appellant that there was no export done by the appellant. There are no established facts that the goods which were brought in by availing benefit of Notification No.1/95-CE were not used for export - that part of the impugned order which relates to confirmation of demand, interest and penalty by denying benefit of Notification No.1/1995 is not sustainable. Appeal allowed in part.
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