2007 (2) TMI 532

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.... Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from Order-in-Original No. 16/2006 dated 24-4-2006 confirming demands of Rs. 54,17,778/- on account of non-fulfilment of export obligation stipulated in the Notification No. 28/1997 in respect of 750 KVA DG Sets imported vide Bill of Entry No. 01516 dated 7-7-1999. There is also order of confiscation of 4 units of 7....

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....their orders dated 4-4-2005 and 6-3-2006, respectively in paper book at pages 12 and 65, have clearly recorded that they have fulfilled the export obligation to the extent of 100%. As there is delay in submission of certificates of the 10D Format, they have been imposed a penalty of Rs. 15,000/- in respect of Diesel Engine sets and in respect of DG sets. The JDGFT by his order dated 23-1-2006 has ....

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....the JDGFT dropping the demands was not brought to the notice of the Commissioner. He reiterates the views taken by the Commissioner in the impugned order. 4. We have carefully considered the submissions and perused the records. JDGFT had initiated proceedings on the allegation of non-fulfilment of the export orders in respect of imports of the impugned capital goods by separate orders dated ....