https://www.taxtmi.com/caselaws?id=89560 An exemption notification allowed the Assistant Commissioner discretion to extend time for producing the extract of accounts, and the assessee had sought extension while also producing a consumption certificate before bond enforcement. As the adverse orders were passed without granting a hearing, the summary enforcement of the bond and demand for differential duty were found unsustainable. The matter was remanded for de novo consideration of exemption eligibility, with directions to hear the assessee and examine the evidence supporting delayed compliance and utilisation of the imported goods. en-us Sat, 01 Aug 1998 00:00:00 +0530 Wed, 28 Sep 2011 11:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89560 An exemption notification allowed the Assistant Commissioner discretion to extend time for producing the extract of accounts, and the assessee had sought extension while also producing a consumption certificate before bond enforcement. As the adverse orders were passed without granting a hearing, the summary enforcement of the bond and demand for differential duty were found unsustainable. The matter was remanded for de novo consideration of exemption eligibility, with directions to hear the assessee and examine the evidence supporting delayed compliance and utilisation of the imported goods. Case-Laws Customs Sat, 01 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89560