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2015 (10) TMI 95 - AT - Customs100% EOU - Benefit of Notification no. 2/95-C.E - Fulfillment of Export Obligation - Whether benefit of Notification No. 2/95-C.E. was available to appellant or not on advance DTA sales Held that:-there was no dispute that appellant has registered himself as 100% EOU Permission granted to appellant by various authorities indicates that appellant has committed to authorities that he would adhere to fulfilment of export obligation, in lieu of various concessions granted to him During year 1996-97 to 1998-99, appellant being 100% EOU did not effect any exports Development Commissioner held that appellant has not exported single kilo of finished products, which was contrary to permissions granted to him as 100% EOU It was also noticed that Development Commissioner has penalized appellant for non-fulfilment of export obligation committed by him and also for reason that they have not achieved positive NFEP On face of such factual matrix, exception has been further extended by DGFT authorities by permitting appellant to clear to DTA in advance for adjustment against exports to be undertaken in future Therefore, appellant was not eligible to avail benefits of Notification No. 2/95-C.E. In view of majority decision Appeal rejected Decided against Assesse.
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