1997 (12) TMI 674

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....ether with dispensation application has been filed against the Adjudication Order No. 23/ADJ/91-DD, dated 14-2-1991 under which a penalty of Rs. 40,000 has been imposed on the appellant for non-realisation of the proceeds of export to the extent of Rs. 1,17,278. The dispensation application had been disposed of in this Board's order of 14-9-1994. The appellant has complied with the said order. The....

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....emorandum of appeal, the appellant has filed a certificate from his bank, Union Bank of India, which is dated 29-6-1994. According to this certificate, it appears that a further amount of US $ 1,800 had been received. There is also a certificate of foreign inward remittance issued by the Union Bank of India on 13-9-1994 showing the remittance in the appellant's account of the said amount of US $1,....