9911796707
TMI Blog2014 (7) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... in the next unnumbered paragraph No. 5, they have stated that the appellant should pay the applicable duty on imported capital goods inputs, etc. There seems to be inherent contradiction in the letter issued by the STPI unless there definite conclusion by the authority whether the appellant has met with the export/ obligation or not in our considered view assessee appellant cannot be saddled with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n they undertook the activities in STPI or not. - Decided in favour of assessee. - C/11068/2014 - A/11468/2014-WZB/AHD - Dated:- 24-7-2014 - Shri M.V. Ravindran, Member (J) and H.K. Thakur, Member (T) Shri P.P. Jadeja, Consultant, for the Appellant. Shri J. Nagori, AR, for the Respondent. ORDER When this stay petition was called out, after hearing both side for some time o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remand proceedings, confirmed the demand that the appellant has not complied or fulfilled with the export obligation as committed by them. 4. On perusal of the letter dated 4th June, 2010 issued by the STPI, we find that the STPI after recording the way the export obligations were calculated, in unnumbered paragraph No. 4 has specifically stated that the unit met its export obligations while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or not. 5. In our considered view, unless the STPI comes to a definite conclusion, the impugned order passed by the adjudicating authority seems to be premature. 6. Accordingly, adjudicating authority is directed to reconsider the issue afresh after following the principles of natural justice and also seeking definite conclusion from the STPI as to whether the appellant has fulfilled wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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