2008 (4) TMI 120

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..... the certificate issued by the Development Commissioner certifying that export obligation has been fulfilled - since assessee, EOU has fulfilled export obligation, then there is no basis for issue of SCN – revenue appeal dismissed - C/CDM-1 15/2003 - A-487/KOL/2008 - Dated:- 15-4-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri NC . Roychaudhary, Sr. Advo .....

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..... d had fulfilled entire obligation required under the Notification disputed by Revenue appellant. He also submitted that the obligation required to be fulfilled may be within the period of limitation prescribed by that notification or within the extended period as envisaged by proviso to para 6(i) of the said Notification. The Respondent therefore succeeded on merit before the ld. Adjudicating Auth .....

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..... he does not hold otherwise in respect of a unit. Therefore, the appellant should succeed on the basis of the certificate issued by the Development Commissioner appearing at page 82 of the paper book filed. 3. Heard both sides and perused the record. While appreciating that Board Circular is binding on the Administrative Authorities as a measure of Administrative discipline for uniformity in ap .....

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