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2023 (8) TMI 1041 - CESTAT KOLKATA100% EOU - non-fulfilment of export obligation - Failure to achieve the minimum NFEP under 6.5 of Chapter 6 of Foreign Trade Policy, 2004-2009, 6.10.1 of Hand Book Procedure Volume I of Foreign Trade Policy 2004-09 - wrong availment of exemption in contravention of provisions of N/N.1/95-CE dated 04.01.1995, N/N.22/03-CE dated 31.03.2003 as amended by N/N.53-97-Cus dated 03.06.1997 and N/N.52/2003-Cus dated 31.03.2003 as amended read with Para 6.5 of the Foreign Trade Policy 2004-2009. HELD THAT:- Without considering the proceedings taken by the Development Commissioner and the payment of duty by the respondent, the Deputy Commissioner of Central Excise & Customs, opted for existing from EOU Scheme to EPCG Scheme in terms of the Foreign Trade Policy, 2004-09 on 07.02.2007 and after payment of duty, no dues certificate was issued. The show-cause notice was issued and the adjudicating authority has gone into this case and development taken before the Development Commissioner as well as the payment of duty by the respondent at the time of opting out from EOU Scheme to EPCG Scheme and the adjudicating authority dropped the proceedings against the respondent. The fact is further noted that after adjudication, the respondent has fulfilled their export obligation and obtained for EODC on 09.03.2018. Thus, no proceedings are sustainable against the respondent - appeal filed by Revenue dismissed.
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