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    <title>2012 (4) TMI 368 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal allowed the Stay Petition seeking waiver of pre-deposit of differential duty on imported goods due to non-fulfillment of export obligations. The appellant had exported goods through merchant exporters and 100% EOU, contrary to initial claims. The Tribunal remitted the matter back to the adjudicating authority for fresh consideration based on the factual matrix of the exports, emphasizing adherence to principles of natural justice.</description>
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      <description>The Tribunal allowed the Stay Petition seeking waiver of pre-deposit of differential duty on imported goods due to non-fulfillment of export obligations. The appellant had exported goods through merchant exporters and 100% EOU, contrary to initial claims. The Tribunal remitted the matter back to the adjudicating authority for fresh consideration based on the factual matrix of the exports, emphasizing adherence to principles of natural justice.</description>
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