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2010 (6) TMI 199 - KARNATAKA HIGH COURTEPCG Scheme- The appellant had initiated proceedings against the respondent by issuing demand notice. The same has been assailed by the respondent before the jurisdictional competent authority, which in turn, confirmed the demand made by the Commissioner of Customs in their order-in-original No. 44/2004-Cus. Adjn. (Commr.) dated 28-12-2004 vide Annexure-C, holding that respondent has failed to comply the terms and conditions of the licence is sued under EPCG scheme and relevant notification dated 1-4-1997 bearing No; 29/1997. The Tribunal after careful perusal of material on record, after affording reasonable opportunity of hearing allowed the appeal by assessee and set aside the order passed by the Commissioner of Customs - no material irregularity committed by the Tribunal in allowing the appeal filed by the respondent
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