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2018 (1) TMI 487 - AT - Central Excise100% EOU - Non-fulfillment of export obligation - N/N. 13/81 dated 09.02.1981 - N/N. 57/94-CE dated 01.03.1994 - CBEC Circular 21/95-Cus dated 10.03.1995 - Held that: - while remanding the matter in the earlier round of litigation it was held by this Tribunal that proceedings could be initiated against the appellant only after the recommendation of the Development Commissioner and the Development Commissioner has dropped the proceedings against the appellant. Moreover, as per the CBEC Circular No. 21/95-Cus dated 10.03.1995, the demand of duty is required to be confirmed only after definite conclusion arrived at by the Development Commissioner and the CBEC Circular is binding on the authorities below. Therefore, in the absence of a definite conclusion by the Development Commissioner, no proceedings can be initiated against the appellant. Admittedly, ld. Development Commissioner has dropped the proceedings against the appellant therefore, the proceedings initiated by the adjudicating authority in the impugned order are contrary to the order of this Tribunal dated 19.09.2001 and also against the spirit of the CBEC Circular No. 21/95-Cus dated 10.03.1995. Appeal allowed - decided in favor of appellant.
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