TMI Blog2012 (4) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicates that the appellant had exported the goods either through the merchant exporter or through another 100% EOU – Held that:- The issue of non-fulfillment of export obligations has to be considered from the factual matrix of the export, hence the issue needs to be re-considered by the adjudicating authority in its proper perspective - set aside order and to re-consider the issue afresh. - E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 02.11.11 and in second round on 01.02.2012, we directed both sides to verify the claim of the appellant s counsel that the shortfall in the export obligation could not arise as the goods were exported through merchant exporters and also through 100% EOU. The said claim of the appellant was verified by the Revenue by Jt.CDR s office and the confirmation of the same has been received from the offi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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