2002 (8) TMI 548

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.....M. Dubey, JDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  This appeal has been filed by the appellants against the impugned Order-in-Original, dated 21-12-2000 vide which the Commissioner had confirmed duty demand and imposed penalty on the appellants, as detailed therein. 2. The facts are not much in dispute. The appellants are 100% export-oriented unit. They....

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....er against them by holding that they had failed to fulfil the export obligation. The Commissioner, however, did not agree with the plea of the appellants and confirmed duty and also imposed penalty, through the impugned order. 3. At the very outset, the learned Counsel has contended that the recovery proceedings taken against the appellants are bad in law for want of any order from the Dev....

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....sel. He has, however, only referred to letter dated 6-6-2002 written by the Assistant Development Commissioner to A.C. to go ahead with the recovery as the LOP of the appellants had expired. Another letter referred by him is dated 7-7-98 wherein ADC has informed the Assistant Commissioner of Customs that the appellants had failed to fulfil the committed export obligation. 5. We have heard ....

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....and the Tribunal in those cases remanded the matter back to the adjudicating authority for proceeding with the recovery of the duty after getting necessary order from the Development Commissioner, in terms of that circular. Therefore, the impugned order of the Commissioner on this ground is liable to be set aside. The letter referred to by the learned JDR (detailed above) do not in any manner adva....