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2011 (4) TMI 254 - CESTAT, AHMEDABADPre-deposit of Customs duty and Central Excise duty - Raw materials, consumables and spares were imported free of duty in terms of Notification No.13/81-Cus as amended - The demand confirmed by the Commissioner on the ground that as per the report of Director, Software Technology Park of India, the said unit has failed to achieve the stipulated export obligation - Held that:- the appellant submits that subsequent to passing of present impugned order, they again approached the Director, Software Technology Park of India, who vide his letter dt.4.6.10, clarified that the said appellant has, in fact, fulfilled their export obligation - He submits that said letter was not placed before Commissioner and as such the matter be remanded for consideration of said report - Hence, set aside the impugned order and remand the matter to Commissioner for fresh adjudication after taking into consideration the letter dt.4.6.10 by Software Technology Park of India - Hence,appeal is allowed by way of remand.
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