2001 (3) TMI 698

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....ssioner, NEPZ, Noida under Letter of Approval No. 8/2/87-NEPZ dated 3-7-1987. The unit was eligible for duty exemption for import of capital goods, raw materials and consumables, etc. under Notification No. 339/85 dated 21-11-1985 for utilisation in manufacture and export of goods in accordance with LOA, subject to the fulfilment of condition of the EXIM Policy and the Notification. The unit was also entitled to the benefit of duty exemption for procurement of goods from indigenous sources against CT-3 form for utilisation in manufacture of export of goods, under Notification 5/86. The unit executed a bond, both in terms of Customs and the Central Excise Notifications with the NEPZ Customs. The unit imported duty free goods in terms of the ....

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.... Act upon appellant No. 1 and Rs. 50,000/- on appellant No. 2, along with a penalty of Rs. 50,000/- and Rs. 25,000/- respectively on appellant No. 1 and 2 under Rule 209 and 209A of the Central Excise Rules. Hence these appeals. 2. We have carefully considered the rival submissions and perused the records. The letter of approval dated 3-7-87 issued by the Ministry of Commerce to M/s. Amafh Fashion reads as under: Bangalore Subject:  Application dated nil for the grant of permission for setting up of an industrial unit in Noida EPZ Noida for the manufacture of Readymade Garments. Sirs,    I am directed to refer to your application dated nil on the above cited subject and to say that the Government h....

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....bsp;   Possession of allotted plot/SDF shall be taken within a period of 3 months of issue of letter of approval and construction of factory building/implementation of the project shall be started within next three months. 2. You are requested to please confirm the acceptance of the above conditions within 45 days of the date of issue of this letter failing which it will be presumed that you are no longer interested in the implementation of the project. 3. This letter of approval is valid for one year from the date of its issue for commencement of commercial production and will automatically lapse, if an application for the extension of the validity period of this letter of approval is not made before the expiry of....

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.... this plea regarding fulfilment of export obligation was taken by the appellants in the reply to the SCN and that they had also enclosed a photocopy of the statement of export for 1994-95 in support of their contention. The Commissioner has not recorded any finding on this submission. The submission of the appellants regarding fulfilment of export obligation is a very vital submission which will effect the outcome of the case. We, therefore, remand the case to the Jurisdictional Commissioner for fresh decision in the light of the appellant's submission regarding fulfilment of export obligation. The appellants shall produce necessary evidence to support their claim. The Commissioner shall also consider the claim of the assessee that import o....