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2010 (9) TMI 305 - CESTAT, NEW DELHIDemand – DEEC scheme – Non-fulfillment of export obligation - Revenue’s claim that the shipping bill manipulated indicate that they have fulfilled the export obligation - export promotion copy of the Shipping indicates FOB value as Rs. 30,55,104/- against the quantity of 37,000 Kgs. of exports, original copy of shipping bill indicates the FOB value of Rs. 3,05,510/- against the export of 7000 Kgs - shipping bill is not denied by the appellant, then it would indicate that the appellant had not fulfilled the export obligation undertaken by them when they imported the goods against DEEC licence - absence of any fulfillment of export obligation, the appellant liable to discharge the duty liability on the inputs which forgone by the Revenue along with their interest thereof - confiscation of the imported goods - quantity of imported goods have been used for manufacturing of the goods which are exported - confiscation is set aside
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