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TMI Blog2014 (9) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... llant imported 500 Kgs of Solenesol and 20 Kgs. of Octacosanol without payment of duty in April 2007 and July 2007 under Notification No.52/2003-Cus dated 31.3.2003 for which the appellant was eligible being a 100% E.O.U. Since the appellant did not utilized the material for 3 years nor did they clear it on payment of duty and nor they obtained extension of warehousing period in respect of these t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation, the adjudicating authority proceeded with adjudication. He draw our attention to the application made by the appellant. 3. No doubt, the application was made much after the period was over, yet, once the application was made, a formal decision should have been taken and communicated to the assessee. We also find that even the CBEC Circular had observed that such applications for extension ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in loss of revenue to the Government, licensing aspects involved, etc." 4. That being the position, in our opinion, passing of the order-in-original without waiting for a decision and without taking a decision on the application made by the appellant was unfair and cannot be justified. Accordingly, we set aside the impugned order and remand the matter to the first adjudicating authority with a di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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