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Issues involved: Stay petition for waiver of pre-deposit of differential Customs duty; non-compliance with export obligations.
Summary: Issue 1: Stay petition for waiver of pre-deposit of differential Customs duty The Stay Petition was filed for waiver of pre-deposit of an amount confirmed as differential Customs duty payable on imported inputs against advance licences, with unfulfilled export obligations. The first appellate authority rejected the appeal due to non-compliance with the pre-deposit order. The Tribunal found the issue arguable, noting the appellant's failure to fulfill export obligations committed to the Government of India while importing duty-free inputs. The appellant was directed to deposit &8377;1.50 crores within six weeks and report compliance, allowing the use of available Cenvat credit and cash for the balance amount. Upon compliance, the first appellate authority would restore and dispose of the appeal following principles of natural justice. Issue 2: Non-compliance with export obligations The appellant's non-compliance with export obligations, despite importing duty-free inputs against advance licences, led to the rejection of the appeal by the first appellate authority. The Tribunal imposed a condition for the appellant to deposit a specified amount within a set timeframe to proceed with the appeal process. Compliance with this condition would result in the restoration and disposal of the appeal by the first appellate authority, ensuring adherence to natural justice principles. Conclusion: The Stay Petition and the appeal were disposed of by way of remand, subject to the condition of depositing the specified amount within the stipulated timeframe. Compliance with this condition would enable the restoration and subsequent disposal of the appeal by the first appellate authority, ensuring procedural fairness and adherence to legal requirements.
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