Amstor Softech (India) Pvt. Ltd vs Commissioner Of Central Excise, ...

[Arising out of Order-in-Appeal No. TVM-EXCUS-000-APP-095-13-14 dated 24/02/2014 passed by the Commissioner of Central Excise, Customs & Service Tax, Cochin]

For approval and signature:

HON'BLE MRS. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE MR. ASHOK KUMAR ARYA, TECHNICAL MEMBER

1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes

Amstor Softech (India) Pvt. Ltd. Plot No.5, Amstor House, Techno Park Campus Trivandrum  695 581 Kerala Appellant(s)

Versus Commissioner of Central Excise, Customs and Service Tax Trivandrum T.C. No. 26/334 (1&2), I.C.E Bhavan, Press Club Road, Trivandrum  695 001 Kerala Respondent(s)

Appearance:

Mr. Raju M. Koshy, Advocate 34/383, Hermon, Edappally P.O., Cochin  682 024 For the Appellant

Mr. S.K. Singh, AR For the Respondent

Date of Hearing: 21/07/2015 Date of Decision: 21/07/2015 CORAM:

HON'BLE MRS. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE MR. ASHOK KUMAR ARYA, TECHNICAL MEMBER

Final Order No. 21673 / 2015

Per: ARCHANA WADHWA

After dispensing with the condition of pre-deposit, we proceed to decide the appeal itself with the consent of both the sides.

2. The short question is as to whether the appellant who is a 100% EOU has fulfilled his export obligation and has achieved net foreign exchange. The lower authorities have rejected the appellants contention that they have achieved the positive net foreign exchange and have gone by the order of the STPI (Software Technology Park of India).

3. Learned advocate appearing for the appellant at this stage draws our attention to subsequent letter of STPI dated 06.01.2014 as also to another letter dated 11.04.2014. The said letters would establish that their foreign exchange earnings have gone up.

4. Both the sides submit that inasmuch as the said letters were not before the lower authorities, having been issued subsequent to the passing of the present impugned orders, the matter may be remanded for consideration and verification of the same.

5. In view of the above, we set aside the impugned order and remand the matter to original adjudicating authority to examine the above two letters relied upon by the appellant and verify the same and re-decide the issue. Stay petition as also appeal get disposed of in above manner.

(Order pronounced in open court)

(ASHOK KUMAR ARYA) TECHNICAL MEMBER (ARCHANA WADHWA) JUDICIAL MEMBER

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