TaxTMI 
TaxTMI 
2008 (5) TMI 246
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....dent. [Order per: S.L. Peeran, Member (J) (Oral)]. - The Restoration Applications and appeals are taken up together for disposal in view of the fact that the Development Commissioner has now extended the time for the appellants to complete the export obligation. The Tribunal by Stay Order No. 394-395/2004 dated 27-4-2004 [2004 (178) E.L.T. 289 (T)] had directed the appellants to predeposit Rs. 6,....
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....ired to comply with the terms of the licence by the end of 31-5-2009. Since the appellants have to comply with the terms of the licence granted to them, the amounts required to be pre-deposited in respect of import of capital goods does not arise. The imported capital goods are now put to use and manufacture will commence and export will also follow soon. Therefore, the prayer is for recall of the....
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....al Authority for de nova with a direction that the matter has to be taken up for consideration only on the failure of the appellants to comply with the new terms fixed by the Development Commissioner by his letter dated 8-10-2007. He relies on the following judgments to support the plea that the demands are not required to be confirmed when the Development Commissioner has extended the time to com....
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....al Footwear Ltd. v. CC, New Delhi - 1999 (114) E.L.T. 60 (Tribunal). 4. Heard learned S.D.R. who reiterated the, submissions that the demands were confirmed as the appellant had not complied with the terms of the EXIM Policy/licence in exporting the goods. As the capital goods had been imported without discharging duty, therefore, demands have been confirmed. She submits that now the Development ....