2014 (6) TMI 544

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....lization of foreign exchange earning prior to 1.4.2007. Revenue alleges that foreign exchange earning cannot be utilized for EPCG scheme as well as SFIS. But DGFT explains that relevant paragraph of Exim policy does not prohibit such utilization. This is apparent from letter No.01/91/180/473/AM10/PC.3/148 dated 6/14.7.2009 of the DGFT. Accordingly demand was not sustainable. So also he submits that Commissioner of Customs in pursuance to the letter of the DGFT produced before him informed to the Joint Director General of Foreign Trade after passing of adjudication order, that he is unable to resolve the issue further. 3. On the aforesaid background, when the appeal came up to the Tribunal, we noticed that by stay order dated 18.1.2010, tha....

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.... is directed to make application to the Commissioner within one month of receipt of this order to fix the date of hearing and on the date fixed, the appellant shall make entire submission both on facts and law without seeking adjournments. Commissioner upon hearing, within three months of last date of hearing, shall pass reasoned and speaking order. 6. Since main appeal of M/s. Jaiprakash Associates Ltd. is remanded to the Commissioner (Appeals) as above, connected appeals in Item No.1 of the cause list today are also remanded. 7. While passing this order, we noticed that there was an interim order No.628-630/13-Cu dated 29.10.2013, directing Revenue to file copy of application with the Registry for record for early hearing and Registry w....