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2014 (11) TMI 70 - CESTAT BANGALOREFulfillment of export obligation - Demand of differential amount of duty - Confiscation of goods - appellants have been granted extension of time for installation of Plant and Machinery up to 30th August 2014. - Held that:- If the installation period itself is extended, naturally it would amount to postponement of export obligation also. Having regard to all these circumstances, in our opinion, the order passed by the original authority has to be set aside and original authority has to be directed to wait for the extension period granted for installation to be over for initiating further action. - matter remanded back - Decided in favour of assessee.
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