2002 (8) TMI 548

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..... per : P.S. Bajaj, Member (J)]. This appeal has been filed by the appellants against the impugned Order-in-Original, dated 21-12-2000 vide which the Commissioner had confirmed duty demand and imposed penalty on the appellants, as detailed therein. 2. The facts are not much in dispute. The appellants are 100% export-oriented unit. They are engaged in the manufacture of diamond impregnated se .....

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..... the export obligation. The Commissioner, however, did not agree with the plea of the appellants and confirmed duty and also imposed penalty, through the impugned order. 3. At the very outset, the learned Counsel has contended that the recovery proceedings taken against the appellants are bad in law for want of any order from the Development Commissioner regarding non-fulfilment of export obliga .....

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..... by the Assistant Development Commissioner to A.C. to go ahead with the recovery as the LOP of the appellants had expired. Another letter referred by him is dated 7-7-98 wherein ADC has informed the Assistant Commissioner of Customs that the appellants had failed to fulfil the committed export obligation. 5. We have heard both sides and gone through the record. 6. We find that the contention ra .....

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..... ority for proceeding with the recovery of the duty after getting necessary order from the Development Commissioner, in terms of that circular. Therefore, the impugned order of the Commissioner on this ground is liable to be set aside. The letter referred to by the learned JDR (detailed above) do not in any manner advance the case of the Revenue, as the same had not been issued by the Development C .....

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..... the correct provision of the Customs Act, in the show cause notice, he could have corrected the same, but without correction, he could not confirm the duty and impose penalty under those provisions of the Customs Act which were not mentioned in the show cause notice. Therefore, the impugned order deserves to be set aside on this ground also. 8. In view of the discussions made above, the impugned .....

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