2014 (2) TMI 360

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... imported capital goods without payment of duty under Notification 52/2003-Cus. Dt. 31.3.03 as amended from time to time. Some time in the year 2010, they requested for conversion from 100% EOU scheme to EPCG scheme. Appellant submitted a letter to the Asst. Commissioner of Central Excise, Coonoor Division. Appellant themselves worked out the duty to be paid for conversion from 100% EOU to EPCG sc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ustoms duty paid should have been claimed within 6 months from the date of payment of duty and, in this case, such claim was submitted only after 6 months. Aggrieved by the order of Asst. Commissioner, appellant filed appeal before Commissioner (Appeals) who upheld the order of the adjudicating authority. Aggrieved by the order of Commissioner (Appeals), the appellant filed this appeal before the ....