2020 (2) TMI 521

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.... the Respondent : Mr.M.Santhanaraman, Special Govt.Pleader (Taxes) JUDGMENT DR.VINEET KOTHARI, J. This appeal has been filed by the Assessee aggrieved by the order passed by the Customs Excise and Service Tax Appellate Tribunal dated 28.02.2017 upholding the imposition of penalty on the Assessee. The short order passed by the learned Tribunal is quoted below for ready reference. ....

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....d doubt as to how the appellant fulfilled the export obligation. Installation of the machinery being the condition precedent of import, violation thereof is a breach of condition of the Notification No.55/2003 dated 01.04.2003. Once there is violation to the extent indicated above, the gravity is serious. Accordingly, there is nothing to interfere to the order passed by the ld.Commissioner for whi....

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....e therefore submitted that the Assessee may be given liberty to approach the competent authority under the Customs Act viz., Commissioner of Customs to reconsider the issue of fine and penalty in view of the subsequent developments which have taken place with the D.G.F.T. authority. 3. Learned Special Government Pleader (Taxes) Mr.Santhanaraman, however supported the impugned order passed by th....