2004 (11) TMI 341

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... S.L. Peeran, Member (J) (Oral)]. -  For the purpose of hearing the appeal the appellant is required to pre-deposit duty of Rs. 85,35,153/-. The duty was demanded on the ground that they have failed to produce certificate from JDGFT for having completed the export obligation. It was the contention of the appellant that they have produced enormous evidence to show the proof of fulfilment of e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the notification. The learned Counsel in counter submits that only charge against appellant was non-production of the certificate and there was no charge pertaining to export obligation not having been fulfilled by exporting from one single port. 2. On a careful consideration, prima facie from the facts, we find that the appellants have exported the items. It is not the charge that the app....