2013 (9) TMI 465

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....Commr.(AR.) Per: Ashok Jindal: The appellants are in appeal alongwith stay application against the impugned order wherein duty demand of Rs. 67,58,320/- alongwith interest and penalty of Rs.1,00,000/- has been confirmed against the appellants. 2. The facts on the case are that the demand has been confirmed against the appellants on the basis that the appellants have failed to produce Expo....

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.... Shri Jitu Motwani, the ld. counsel appearing for the appellants submitted that the only allegation against the appellants is that they have not produced EODC before the adjudicating authority and the same has been produced before the Commissioner (Appeals) but without considering the said certificate and without verifying the genuiness of the certificate from the DGFT the impugned has been passed....