No evidence that LOP terms are violated; demand unsustained

Commissioner of CE & ST Vs Maneesh Exports (CESTAT Mumbai) The appellants have consumed the duty free raw material for achieving the export obligations on yearly basis and on whole as per the LOP issued to them and amended from time to time. No evidence has been produced by the revenue that the terms of LOP have been violated in terms of quantity or value as specified in the said LOP. Facts- Respondent is a 100% EQU unit and operating under ‘Letter of Permission’ dated 01.01.2002, issued by the Development Commissioner, Special Economic Zone. They had started their commercial p...