TMI Blog2015 (10) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,00,00,000 in five equal monthly instalments of ₹ 20 lakhs each by 30 th of each month. The first instalment shall be paid by 30.5.2015 and thereafter by 30 th of subsequent four months. Within a week of such deposit, appellant shall submit copies of challans as proof of deposit to the adjudicating authority, Commissioner (Appeals) and office of learned CDR to ensure that compliance has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed in limini . Submitting prima facie case of the appellant, learned counsel says that Revenue should not do any arbitrary adjudication without looking into the intention and objective of the notification which by no means should be defeated. Therefore, if the appeal goes back to learned Commissioner (Appeals), at least during the course of appeal hearing, that authority shall appreciate m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Section 129E of the Customs Act applies is baseless. Revenue further submits that intention of the notification is to manufacture articles of granites for exports. Appellant simply exported the granite blocks for which it should not get the exemption granted by the notification. 3. Heard both sides and perused the records. 4. We have very limited scope at this stage to appreciate merits o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall move an application to Commissioner (Appeals) to fix the hearing. Upon such application, verifying the deposits, the authority shall hear the appellant both on facts and law and pass a reasoned and speaking order. 6. In view of disposal of the stay application in the manner indicated above, both the appeals are disposed remanding the same to Commissioner (Appeals). (Dictated and prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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