1999 (10) TMI 765

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The appellant has also filed a petition for waiver of pre-deposit. 3. It is seen from the record that the appeal was received in the registry on 28-2-1997 and the petition seeking waiver of pre-deposit was received on 18-7-1997 before the case was posted for hearing. On 22-12-1997 this Board made an order staying the realisation of the penalty till disposal of dispensation application and hearing on merits of the case. On the date of hearing on 25-8-1999, Shri Madhu M. Patel, the learned counsel for the appellant, filed an application for seeking condonation of delay for 18 days for filing the appeal. Dr. Shamsuddin for the respondent filed a Paper Book which includes a copy of adjudication order, the date mentioned in this copy of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ged for the reason that the goods in question were not at all delivered to the foreign buyer as the same has been destroyed by Government authorities due to the ban on import of that item in that country. He submitted that the appellant could not produce the related documents before the learned Adjudicating Officer though he had all those document in his possession, merely due to the reason that he was not aware that those documents has to be furnished. He submitted that in reply to the directive issued by the respondent the appellant mentioned the fact about the destruction of the goods as the reason for non-realisation of the outstandings in question. He submitted that this appeal can be disposed of as the case of contravention of section....