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2023 (11) TMI 227 - CESTAT AHMEDABADConversion from EOU to EPCG - Quantification of duty - department has not provided the details of computation of the demand of duty, therefore, the appellant is unable to make their defense submission - HELD THAT:- It is found that the individual duty demand from serial No. 1 to 16 is not supported by the documents it is necessary to arrive at the conclusion that whether the quantification of demand is correct and whether such duty is payable by the appellant. The matter needs to be reconsidered by the adjudicating authority by providing the necessary documents whereby the correct quantification of duty, if any can be ascertained. Accordingly, the impugned order set aside and the appeal allowed by way of remand to the adjudicating authority for passing a fresh order.
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