TaxTMI 
TaxTMI 
2016 (12) TMI 1107
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.... business of processing of agricultural products like Chilly by way of converting it into powder, spices etc. the common petitioner availed the benefit under the scheme "Vishesh Krishi and Gram Udhyog Yojana (hereinafter referred to as "VKGUY")(Agricultural and Village Industry Scheme). In the year 2010, "Spices" came to be deleted / withdrawn from the aforesaid VKGUY Scheme under the license issued by the competent authority and took the benefit to the extent of Rs. 83,49,189/. It is an admitted position that once the "Spices" came to be deleted / withdrawn from the aforesaid VKGUY Scheme the petitioner could not have availed the benefit under the said Scheme of Rs. 83,49,189/under different scripts. On the basis of the objection raised by....
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....vailed after the period the "Spices" was withdrawn / deleted from the VKGUY Scheme. While confirming the demand + applicable interest from the date of issue of VKGUY Duty credit script, the said authority has also imposed the fiscal penalty in exercise of powers under Section 13 of the Foreign Trade (Development & Regulation) Act, 1992. By way of amendment, the petitioner has also challenged the said order dated 7.11.2016 by submitting that when the petitioner was before this Court and the this Court was seized with the matter and therefore, there was no proper representation by the petitioner before the authority. 4.0. Today, when the present petitions are taken up for further hearing, Shri Kamal Trivedi, learned Senior Advocate appeari....
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....n such deposit the liberty be reserved in favour of the petitioner to submit an appropriate application before the appropriate authority to withdraw the name of the petitioner from "DEL". 5.0. Shri Devang Vyas, learned Assistant Solicitor General of India appearing on behalf of the respondent authority has stated at the bar under the instructions from the concerned officer who is present in the Court that if the petitioner unconditionally deposits Rs. 83,49,189/and on such deposit the First Authority is directed to adjudicate the show cause notices only with respect to the interest and the fiscal penalty and to withdraw the name of the petitioner from the DEL, he has no objection and he has requested to pass appropriate order. However, h....
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....r from DEL. 7.0. In view of the above, it is directed that on deposit of entire amount of Rs. 83,49,189/with the appropriate authority which shall be deposited unconditionally as agreed by the learned counsel for the petitioner, to be deposited within a period of Ten days from today, the impugned common order dated 07.11.2016 passed by the Deputy Director General of Foreign Trade, Vadodara is hereby quashed and set aside and the appropriate authority is directed to adjudicate the show cause notices afresh, in accordance with law and on merits and after giving an opportunity to the representative of the petitioner. However, as agreed the petitioner has admitted the liability of Rs. 83,49,189/towards benefit availed by the petitioner under....