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2007 (12) TMI 301 - HC - Central ExciseExport obligation - export of garments - petitioner is unable to fulfil the export obligation of 100% of the quota allotted, resulting in forfeiture of the bank guarantee - petitioner claims to have received letters Annexures “B1”, “B2” and “B3”, from the suppliers of fabrics expressing their inability to supply the fabric due to incessant rains in Tamilnadu -.There is no material whatsoever to establish that the letters Annexures “B1”, “B2” and “B3” were in fact from suppliers who had entered into valid contracts with the petitioner to supply the fabric – Held that:- decision to extend the benefit of the claim of force-majeure being dependant upon the facts and circumstances and material on record in a particular case, it goes without saying that any decision rendered in that case, would not, unless facts and circumstances are shown to be identical, have application in another case, writ petition is without merit and is accordingly dismissed.
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