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2015 (10) TMI 196 - AT - CustomsNon-fulfilment of obligation as per notification – Appellant procured indigenous goods for production of shrimps and also imported raw materials and capital goods – Taking view that appellant had not fulfilled obligation as per notification and sales made to other EOUs/ job work entrusted to other EOUs cannot be considered as exports therefore proceedings were initiated – Held that:- Supreme Court in case NCC Blue Water Products [2010 (9) TMI 13 - Supreme Court of India] took view that even if indigenous raw materials have been procured under Notification No.8/97, when tariff rate itself is ‘nil’, rate of duty applicable would be in terms of Section 3(1) of Central Excise Act, 1944 and it is not necessary to go to proviso at all – Further it was also submitted during course of hearing that exports were made in name of appellants only – View has also been taken that clearances to EOUs cannot be considered as exports which again is contrary to provisions of law – Once order is set aside, it is non est and further there is no indication in Commissioner’s order that submissions relating to exports made and in respect of raw materials imported after 2000 have been dealt with in earlier order – In such situation, we consider that Commissioner should consider matter once again and therefore remand matter with request to reexamine all matters afresh – Therefore impugned order is set aside and matter remanded to original adjudicating authority – Decided partly in favour of Assesse.
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