https://www.taxtmi.com/caselaws?id=54950 EPCG licence compliance and Notification No. 29/97-Cus. demand cannot be confirmed before the export obligation period, if extended by the DGFT, has expired. The appellants had sought deferment pending consideration of their request for extension, and the JDGFT later extended the export obligation period up to 02-08-2007 under the Handbook of Procedures 2004-2009. Because the adjudication order confirmed demand before that extended period ended, the demand was premature and could not be sustained. The impugned order was therefore set aside. en-us Fri, 21 Oct 2005 00:00:00 +0530 Fri, 22 Oct 2010 18:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54950 EPCG licence compliance and Notification No. 29/97-Cus. demand cannot be confirmed before the export obligation period, if extended by the DGFT, has expired. The appellants had sought deferment pending consideration of their request for extension, and the JDGFT later extended the export obligation period up to 02-08-2007 under the Handbook of Procedures 2004-2009. Because the adjudication order confirmed demand before that extended period ended, the demand was premature and could not be sustained. The impugned order was therefore set aside. Case-Laws Central Excise Fri, 21 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54950