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2017 (4) TMI 1200 - AT - Customs100% EOU - benefit of N/N. 52/2003-Cus dated 31.03.2003 - demand on the ground that appellant have not fulfilled their export obligation - appellant were engaged in the manufacture and export of stone studded gold jewelry and was allowed the duty free imports of the raw materials, along with other goods - Held that: - the appellant could not produce the documents before the adjudicating authority, though a request was made to the adjudicating authority to procure the said documents from the Port of export in his official capacity and to verify the said fact from the corresponding concerned office. The appellants now have the documents in their custody - matter in respect of the said demands needs to be remanded once again for verification of the documents - appeal allowed by way of remand.
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