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2017 (7) TMI 113

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.... ORDER Per: D.N. Panda None present for appellant. For non appearance of the appellant, both matters were rolling on board in several occasions. Matters are ten years old before Tribunal. On 17.4.2017 notice was issued to them for last opportunity of hearing. Adjournment application in the case of Mohammed Ali Mohammed Yunus General came up stating that one Shri Suriyanarayanan is unable to appe....

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....d that the goods were overvalued to take undue DEPB credit which led to further investigation of two consignments exported in terms of bill of entry No.5331712 and 5331714 dated 12.4.2004. Adjudication accordingly covered all the four bills of entry. 4. Learned Commissioner did not disallow DEPB credit in respect of these two bills of entry viz. 5331712 and 5331714 dated 12.4.2004. He relied on t....

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....nments to the detriment of justice. He only disallowed DEPB credit only on the live consignment. Further he permitted M/s. H.M. Printer to take back the goods on payment of redemption fine. 6. When above said paragraphs in the show cause notice are read, that brings out contumacious conduct of the appellant and their manner of disregard to the law without providing any material to exhibit their c....