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2017 (11) TMI 1185 - AT - Customs100% EOU - N/N. 53/97-Customs and 1/95-CE. - Since the appellants did not fulfill the conditions of export for duty free procurement of capital goods and other items, the jurisdictional Commissioner initiated proceedings against them to demand and recover the customs duty/excise duty forgone in terms of the above notifications - Held that: - The prime condition is that they have to manufacture and export the products from their units. They have not exported any product. After repeated extension of LOP, the same was terminated w.e.f. 1.4.2013. In fact the licensing authority, the Development Commissioner, Noida, categorically recorded the developments from the date of issue of LOP in 1995 and concluded that the appellants failed to fulfill the terms of the LOP and there is a violation of the FTDR read with FTP 2009-2014. As such, the violation of EXIM Policy and non-fulfilment of export conditions is clearly an admitted fact. Appellant was specifically asked as to the process of fresh adjudication based on all facts now in the knowledge of the appellant than can be completed by the Original Authority - Matter remanded for fresh consideration - appeal allowed by way of remand.
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