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2011 (2) TMI 535 - AT - CustomsDemand - Advance licence - the amount of Rs. 15.97 crores, which was directed to be deposited, is the amount of duty forgone for raw materials imported by the appellant under 37 advance licences - It is obvious that the counsel for the appellant conceded inability to bring on record any documentary evidence of discharge of export obligation in respect of the 37 advance licences - Even though conclusive evidence of discharge of export obligation in respect of the remaining advance licences (69 in number) like EODC was not produced by the appellant, the Bench did not ask for pre-deposit of the duty amount relating to the imports made under the said advance licences in any case - The appellant, in the present application, does not claim that there was some new development after the passing of the stay order or that the documents now produced with the present application were not in existence when the stay order was passed - Hon’ble High Court frowned upon the Tribunal’s tendency to entertain such applications after noting the functional constraints of the Tribunal - Decided against the assessee
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