Home Case Index All Cases Customs Customs + AT Customs - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 544 - AT - CustomsUtilization of foreign exchange earning for EPCG scheme as well as SFIS - period prior to 1.4.2007 - Held that:- Revenue being protected partially due to payment of duty by the appellant, appeal may be remanded to the learned Commissioner to grant fair opportunity of hearing expeditiously to both sides to put forth their defence to resolve all the dispute considering submissions of both sides. The demand being huge, appellant is directed to make application to the Commissioner within one month of receipt of this order to fix the date of hearing and on the date fixed, the appellant shall make entire submission both on facts and law without seeking adjournments. Commissioner upon hearing, within three months of last date of hearing, shall pass reasoned and speaking order - Matter remanded back - Decided in favour of assessee.
|