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2014 (7) TMI 1123 - AT - Central ExciseDemand of Customs duty - Violation of principle of natural justice - Held that:- STPI after recording the way the export obligations were calculated, in unnumbered paragraph No. 4 has specifically stated that the unit met its export obligations while in the next unnumbered paragraph No. 5, they have stated that the appellant should pay the applicable duty on imported capital goods inputs, etc. There seems to be inherent contradiction in the letter issued by the STPI unless there definite conclusion by the authority whether the appellant has met with the export/ obligation or not in our considered view assessee appellant cannot be saddled with duty liability and consequences. We gainfully refer to the Circular No. 21/95-Cus., dated 10-3-1995 wherein Board has clarified specifically that the demand of duty should be confirmed only, after definite conclusion has been arrived at by the Development Commissioner. In the case in hand, STPI is the final authority to come to a conclusion as to whether the appellant fulfilled the export obligation or not. - unless the STPI comes to a definite conclusion, the impugned order passed by the adjudicating authority seems to be premature. - adjudicating authority is directed to reconsider the issue afresh after following the principles of natural justice and also seeking definite conclusion from the STPI as to whether the appellant has fulfilled with the export obligation as was committed, when they undertook the activities in STPI or not. - Decided in favour of assessee.
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