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TMI Blog2017 (12) TMI 1453X X X X Extracts X X X X X X X X Extracts X X X X ..... ar No. 21/95-Cus., dated 10-3-1995 has clarified that the liability of customs duty on goods imported by 100% EOU arises either at the stage of the unit being debonded or if any of the conditions of customs notification stand violated or remain unfulfilled - Admittedly in the present case, the Development Commissioner has extended the EOU status of the appellant till 2019 and hence it is not only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant for manufacture of their final product which was being exported by them. However, as they were unable to procure the requisite foreign exchange in the initial period of LOP, fixed by the Development Commissioner, proceedings were initiated against them for confirmation of demand and duties, resulting in passing of the present impugned order. 2. It is seen from records that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-fulfilment of export obligation by the assessee and as such there is no option but to decide the case. 3. It is clear from the above observation of the adjudicating authority that the matter is still pending before the Development Commissioner. In fact, on the contrary he has extended the appellant s EOU status till 31-3-2019. Tribunal in the case of Mantra Broadband Pvt. Ltd. v. CCE, Banga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the specific period then in such a case it may be held that the condition of the exemption notification has been violated. 4. As such even in terms of the said circular, the department can proceed ahead to recover the foregone duty only after the Development Commissioner determines the non-fulfilment of export obligation. Admittedly in the present case, the Development Commissioner has extend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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