TaxTMI 
TaxTMI 
2018 (6) TMI 1747
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.... Mr. A.K. Jayaraj. For the Respondents : Mr. R. Aravindan. ORDER The petitioner is a manufacturer and exporter of cotton yarn. He applied for grant of Export Promotion Capital Goods (EPCG) Licence and fulfilled his obligations. However, the respondent Department found certain discrepancies and initiated investigation. Thereafter, a search was conducted in the petitioner's factory premises a....
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.... in response to the said show cause notice submitted his explanation dated 22.03.2018, wherein he has submitted that he may be given an opportunity to file an application before the Settlement Commission. The first respondent, by his reply dated 10.04.2018, granted ten days time to produce the evidence of filing the application before the Settlement Commission. But, the petitioner has sought for f....
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.... was received by the respondents. 4. Now, on perusal of the impugned order, it is seen that it is passed on 27.04.2018 within four days from the date of receipt of the letter submitted by the petitioner seeking extension of 21 days. It is incumbent on the first respondent to consider the request of the petitioner for extension of time in one way or the other. The first respondent could have eithe....
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....y contend that he has made a request before the authority for settling the matter by depositing the entire amount before the Settlement Commission. He has further given assurance that he would approach the Settlement Commission and deposit the entire amount within four months. Accordingly, the learned Counsel for the petitioner undertakes to file a Memo to that effect before this Court. 6. The le....