2013 (8) TMI 616

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Addl. Commr. (A.R.) JUDGEMENT Per DR. 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 havin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eedings were accordingly initiated against the said licensee/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 pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oth sides and perused the case records. After hearing for sometimes 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d properly for which it was issued duty free. Only fault at the 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 conc....