Appeal allowed on remand with new evidence, stay petition disposed, duties not pre-deposited.

The appeal was allowed by way of remand, with the Tribunal setting aside the Commissioner's decision and remanding the matter for reevaluation based on new evidence from the Software Technology Park of India. The stay petition was disposed of accordingly, and the appeal was concluded without the pre-deposit of duties, as agreed upon by both parties.

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Issues:
1. Failure to fulfill export obligations leading to demand of Customs and Central Excise duty.
2. Request for remand based on new evidence from Software Technology Park of India.

Analysis:
Issue 1: The appellant, located in Software Technology Park, Gandhinagar, imported goods duty-free under Notification No.13/81-Cus but failed to meet export obligations, resulting in a demand for Customs and Central Excise duty. The Commissioner upheld the demand based on a report from the Director of Software Technology Park. The appellant argued that a subsequent clarification letter from the Director confirmed compliance with export obligations, which was not considered by the Commissioner.

Issue 2: Both the appellant's advocate and the Revenue's representative requested a remand for fresh adjudication considering the new evidence from the Software Technology Park of India. The Tribunal, after setting aside the impugned order, remanded the matter to the Commissioner for reevaluation in light of the letter dated 4.6.10 from the Software Technology Park of India, Gandhinagar.

The appeal was allowed by way of remand, and the stay petition was also disposed of accordingly. The decision was pronounced in court by Mrs. Archana Wadhwa, with both parties consenting to the disposal of the appeal without the pre-deposit of duties.

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