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2014 (12) TMI 274 - CESTAT BANGALORE100% EOU - fulfilling the export obligation - Discharge of duty liability - Non consumption of goods imported - Held that:- there is no evidence to show that this achievement was made without using the goods imported/sourced indigenously. Secondly the observation of the learned original adjudicating authority that the consumables were not consumed also was without basis. In the absence of any evidence to show that the consumables were not used for production of export goods which were apparently produced in view of the fact that 5.31% of export obligation has been fulfilled, the observation of learned Commissioner(Appeals) that consumables were consumed has to be accepted - Decided against Revenue.
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