2018 (1) TMI 224

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....or appellant Shri Chatur Singh, Asst. Commr (AR), for respondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed by the appellant against order-in-original No.118/2008 dated 18.12.2008. 2. The brief facts of the case are that the appellant had obtained advance licence for importation of "Metformin HCL Mother Liquor Product" to be used for the manufacture of "Metformin HC....

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....of the advance licence, the appellant had requested for conversion from one scheme to another scheme but the same was rejected. 4. The DGFT, for cancellation of advance licence, it was mentioned that the appellant has not fulfilled the conditions mentioned in the licence. One of the conditions was that the supply should be made within a period of six months. Finally the benefit of the advance l....

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....th this background, we have heard Shri Prasad Paranjape, learned Advocate who submits that they had submitted detailed table showing compliance of almost all the condition as per the Notification therefore there is no reason for cancellation of the advance licence. He submits that the observation made by the adjudicating authority in para 17 of the order regarding the figure of the export was typo....

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.... of the excisable goods which should be exported only when there is compliance of the conditions. Further, the certificate issued by the Superintendent since the assessee is to satisfy himself regarding the utilization. 8. In the instant case the registration was obtained after the export of the goods. So at the time of export the genuineness was not examined. In the instant case, it is clear t....