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Kodak India Pvt Ltd Versus Commissioner of Customs and Service Tax Bangalore

2015 (9) TMI 919 - CESTAT BENGLALORE

Condonation of delay - Non-production of Export Obligation Discharge Certificates rom DGFT for showing the utilization of the materials imported under the DEEC Scheme and used for the export purposes - Held that:- By appreciating above conduct of the .....

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ken by them, we are of the view that the late filing of the appeal is not with any mala fide or does not reflect any intentional lapse on the part of the assessee. We accordingly condone the delay subject to the appellant depositing a cost of ₹ .....

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Pakshi Rajan, Asst. Commissioner(AR) ORDER Per : ARCHANA WADHWA The delay in filing the present appeal is around 155 days. It is seen that the impugned order was passed on 25/04/2014 and was admittedly received by the appellant on 02/05/2014. Howeve .....

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ted under the DEEC Scheme and used for the export purposes. The show-cause notice was issued in the year 2006 and they had applied for issuance of the EODCs and as they had applied for issuance of the EODCs, they requested the Revenue authorities to .....

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GFT. However Commissioner(Appeals) also passed the impugned order rejecting their appeal. 3. It is the contention of the learned advocate that immediately thereafter they received the EODCs & their representative in Bangalore presented the said c .....

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