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2006 (3) TMI 428 - AT - Central ExciseNon-fulfilment of export obligation - pre-deposit - penalty - contravened the provisions of Notification Nos. 138/91-Cus. and 140/91-Cus - 100%EOU under Software Technology Park (STP) Scheme - HELD THAT - We notice from the records that the Licensing period has not yet expired. Furthermore the capital goods are still under bond and in view of the citations on this issue the confirmation of demand is pre-mature. Hence they are entitled to seek full wavier of pre-deposit of the amount. As the demands are not sustainable and they are pre-mature we set aside the impugned order and remand the case to the Commissioner with a direction that he is free to proceed against the appellants subject to the clarification in Circular No. 122/95-Cus wherein it has been clarified that in matters like non-fulfillment of export obligation action can be initiated by the Customs Department only in consultation with the Development Commissioner or the Commerce Ministry. The authorities shall follow the procedures as laid down in the Board Circular 1995. The stay application and appeal are allowed on the above terms.
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