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2018 (1) TMI 224 - CESTAT MUMBAINn-fulfilment of export obligation - cancellation of advance license - allegation of the department is that the appellant has obligation to export the ‘Metformin HCL BP’ about 50,000 kgs but the appellant has exported only 45,000 kgs - Held that: - the registration was obtained after the export of the goods. So at the time of export the genuineness was not examined - it is clear that various condition of the Rules for import of goods at concessional rate of duty have not been fulfilled. In the remand order passed by the Tribunal, the Commissioner was directed to verify whether the appellant is eligible for the benefit of Notification which he has done but it appears that substantial compliance was not made out by the appellant as observed in his order. Hon'ble Supreme Court in the case of CCE v. Hari Chand Shri Gopal [2005 (10) TMI 89 - SUPREME COURT OF INDIA] wherein the Hon'ble Supreme Court observed that one cannot ignore above said Rules while claiming exemption under such notification. Compliance has not been made out by the appellant - appeal dismissed.
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