2018 (7) TMI 1297

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.... N. Bandapadhyay, Consultant for the Respondent (s) ORDER Per Shri Bijay Kumar : The present appeal has been filed by the Revenue against the impugned order, in which the Adjudicating Authority dropped the demand of Rs. 1,81,11,759/- (Rupees one crore eighty one lacs eleven thousand seven hundred and fifty nine only) on the grounds contained in the Memorandum of Appeal. 2. The issue involved i....

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....m 03.07.2004 to 21.09.2005, the appellant has exported the items and realized the foreign exchange from the export. Further, he submits that there was a domestic clearance also as per the provisions contained in the Export & Import Policy. Considering these two clearances taken together for the export, the NFE has been achieved as per LOP and hence, the Development Commissioner has not issued any ....

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....and perused the case records. The issue involved in this case lies on a narrow compass. In this case, the ld.Adjudicating Authority, has correctly held that the show-cause notice is premature as the matter has not been decided by the Development Commissioner, FSEZ in case of appellant. The finding of the ld.Adjudicating Authority finds it support from the two Circulars issued by the CBEC, which ar....