TMI Blog2014 (5) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand for duty on capital goods with interest has been made because assessee did not produce export obligation discharge certificate from the Director, STPI - Even the letter dated 22-6-2004 makes it clear that LOP issued by the appellant has not been extended and appellants have achieved only Rs. 33,000/- of exports - Therefore, stand taken by the department that appellant is liable to pay Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst assessee. - C/1969/2010-SM - Final Order No. 26949/2013 - Dated:- 6-11-2013 - Shri B.S.V. Murthy, Member (T) Shri Sunny Mathew, Advocate, for the Appellant. Shri R. Gurunath, Additional Commissioner (AR), for the Respondent. ORDER The issue involved is non-fulfilment of export obligation by the appellant unit which is a STPI unit. The demand for duty on capital goods wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat appellant had produced Foreign Inward Remittance Certificate from the Bank and according to him more than Rs. 1.71 crores has been received by the appellant. However as per the law and also precedent Tribunal decisions, certificate from the Development Commissioner or in the case of STPI unit, the Director STPI is required and if not produced Customs department would not be in a position to re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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