TaxTMI 
TaxTMI 
2002 (9) TMI 442
X X X X Extracts X X X X
X X X X Extracts X X X X
....earned Advocate, submitted that the Customs duty has been demanded and penalties have been imposed by the Commissioner under the impugned Order on the ground that the raw material imported by them is not available and they had not exported the goods as undertaken by them; that the impugned Order has been passed by the Commissioner ex parte without hearing them; that they had applied to the Director General Foreign Trade for extension of time for meeting with the export obligation; that the Adjudicating Authority should have waited in deciding the matter as the proceedings were still pending before the DGFT. In this regard reliance has been placed on the decision in the case of Polar Industries Ltd. v. CCE [1999 (114) E.L.T. 783 (S.C.) = AIR....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... case in which the Applicants should be directed to deposit, if not the entire amount of duty and penalties, at least the maximum amount as the raw material which was imported by them by availing the benefit of exemption notification has been sold by them, which is not permissible; that the fact that they had sold the raw material shows that they cannot export the goods; that the Adjudicating Authority has given specific finding that the question in the present case is not that raw material is available and under certain unavoidable circumstances they could not export and, therefore, extension has been sought; that the fact of selling raw material has also not been denied by the Applicants; that further, they have been black listed by the D....