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2008 (4) TMI 120 - AT - CustomsNon-fulfillment of condition (export obligation) of general exemption Not. No. 53/97 - when the Development Commissioner does not hold otherwise in respect of a unit, there is no scope to sit over his judgment – appellant should succeed on the basis of the certificate issued by the Development Commissioner certifying that export obligation has been fulfilled - since assessee, EOU has fulfilled export obligation, then there is no basis for issue of SCN – revenue appeal dismissed
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