2013 (8) TMI 616

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....R. I.P. LAL This Is an application seeking waiver of pre-deposit of the amount of Rs.1,35,338/- (CIF Value) alongwith interest @ 24% per annum from the appellant on account of Non-fulfillment of export obligation. 2. Briefly stated facts of the case are that: * M/s. Creative Wares Ltd., 8/11, Middleton Road (1st floor), Suit No. 8, Kolkata-71 having IEC Code were issued advance license for CIF ....

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....icensee/appellant to pay the amount alongwith the interest. * The Assistant Commissioner confirmed the amount and the same was upheld by the Commissioner(Appeal). Aggrieved with the order of the Commissioner (Appeal), the applicant has filed this appeal. 3. The Ld. Advocate for the appellant has stated that the Commissioner (Appeal) has passed the order ex parte merely as the notice of personal ....

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....etimes we find that the appeal itself could be disposed off at this stage. Hence after waiving the requirement of pre deposit, we take up the appeal for final disposal. We find that in this case proceedings were initiated against the appellant as they could not fulfill the export obligation. The order dt. 23/02/2006 of the DGFT produced by the Ld. advocate reads as under: ...   As they ....

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.... end of the party is that they have failed in submitting any original documents but that perhaps has happened due to the company has been declared as sick unit and now under BIFR. It is thus noticed from the aforesaid order of Jt. Director General of Foreign Trade that he has accepted the documents produced by the appellant and concluded that stipulated export obligation has been fulfilled by the....