TMI Blog2011 (3) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... that the dispute had already been carried through several rounds of litigation before this Tribunal and the Hon ble High Court, the adjudicating authority shall pass final order without unreasonable delay - Appeal is allowed by way of remand to the Commissioner for de novo adjudication of the dispute in accordance with law and the principles of natural justice - The learned Commissioner is expected to pass final order within a period of three months from the date of receipt of a certified copy of this order, with the cooperation of the appellants - C/542,543,544/2009-Mum. - - - Dated:- 31-3-2011 - Mr. P.G. Chacko, Mr. Sahab Singh, JJ. Shri T. Viswanathan, Advocate for appellant Shri W.L. Hangshing, Authorised Representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs as a percentage of Export) and E.P. (Export Performance) would not survive if LOP was extended by the Development Commissioner. They requested to await the results of their application for extension of LOP. As the adjudicating authority was bound to dispose of the case within 3 months prescribed by the Hon ble High Court in judgment dated 17.12.2008 in Customs Appeal Nos. 64 to 66/2008, it passed the impugned order on 16.3.2009 without waiting for the Development Commissioner s decision on the EOU s application for extension of LOP. Subsequently, on 27.4.2009, the Development Commissioner granted extension of LOP for a period of 5 years effective from 1.4.2009. A copy of his order No. SEEPZE-SEZ/EOU/28/44/98-99/Vol.II/4104 dated 27.4.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it provided in Appendix 14-I-M of HBP 2004-09 as amended shall not be applicable. (d) This approval is without prejudice to any action that may be taken in respect of your EOU operations prior to 01.04.2009 under Foreign Trade (Development Regulation) Act, 1992, Customs Act, Central Excise any other law for the time being in force. (4) The Letter of Permission PER: 228 (1998)/EOB/180/98, dtd. 09.09.1998 as amended to the above extent. (5) All other terms and conditions mentioned in the Letter of Permission No. PER:228(1998)/EOB/180/98, dtd. 09.09.1998 as amended shall remain unchanged. (6) You are requested to confirm acceptance of the above terms and conditions to the undersigned within 45 days. (7) You are requeste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o continue the operations of the EOU and to endeavour to achieve the requisite NFEP and EP through exports. The learned JCDR submits that the original period of 5 years allowed by the Development Commissioner for EOU operations had expired long back. Commercial production was commenced by the EOU on 27.4.1999 and, therefore, they were required to fulfill their export obligations within 5 years therefrom. This period expired on 26.4.2004. The Development Commissioner has extended the LOP for 5 years w.e.f. 1.4.2009. The learned JCDR, in this context, is concerned over the state of affairs of the EOU during the interregnum between 26.4.2004 and 1.4.2009. This concern of the JCDR stems from the fact that the Development Commissioner has extend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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