2005 (10) TMI 200

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.... the confirmation of demands by the Commissioner of Customs in OIO No. 44/2004-Cus. dated 29-12-2004 on the ground that there is a violation of the conditions of EPCG Licence and relevant Notification No. 29/97-Cus. dated 1-4-1997. The appellants had imported Capital Goods and were required to have exported the final products in terms of the licence. As they have not complied with the terms of the....

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.... to be set aside. He relied on the judgment rendered in the case of Torus India Ltd. v. CC, Chennai - 2005 (183) E.L.T. 87 (Tri.-Chennai) wherein a similar circumstance, the demands were set aside as premature. 3. Heard learned SDR who reiterated the departmental view. 4. On a careful consideration, we find that the appellant had prayed for keeping the matter pending till their obligation was co....