2014 (5) TMI 292

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....unath, Additional Commissioner (AR), for the Respondent. ORDER The issue involved is non-fulfilment of export obligation by the appellant unit which is a STPI unit. The demand for duty on capital goods with interest has been made because the appellant did not produce export obligation discharge certificate from the Director, STPI. The letter of permission was issued to the appellant exporter....

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....lso precedent Tribunal decisions, certificate from the Development Commissioner or in the case of STPI unit, the Director STPI is required and if not produced Customs department would not be in a position to recognize the FIRC issued by Bank for fulfilment of export obligation. In any case the whole obligation to be fulfilled was Rs. 26.6 crores and the fact that appellant has achieved or received....