TMI Blog2016 (1) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... ded against the assessee. - Appeal No. C/38/07 - - - Dated:- 14-8-2015 - Mr. P.S. Pruthi, Member (Technical) And Mr. Ramesh Nair, Member (Judicial) For the Petitioner : None For the Respondent : Shri M.K. Sarangi, Dy. Commissioner (A.R.) ORDER Per : Ramesh Nair This appeal is directed against Order-in-Appeal No. 483/2006/MCH/AC/EPCG/05 dated 10/10/2006 passed by the Commissioner of Customs (Appeals), Mumbai-I wherein Ld. Commissioner (Appeals) upheld the Order-in-Original No. S/10-EPCG-01/2005 dated 30/11/2005 passed by Asstt. Commissioner of Customs (EP), Mumbai and rejected the appeal filed by the appellant. 2. The fact of the case is that the appellant M/s. Artek Organic Industries Ltd. was issued a EPCG L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivedi Ld. Advocate appeared on behalf of the Director Shri Rajendra Khandelwal, Managing Director of the appellant company. 3.1 No argument on merit was made on behalf of the appellant. 4. On the other hand, Shri M.K. Sarangi, Ld. Dy. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. We have considered the submissions and perused the record. We find that as regard the demand of Custom duty confirmed by the Original Authority and upheld by the First Appellate Authority is not under dispute for the reason that it is admitted fact that appellant imported capital goods under EPCG license, however failed to fulfill the export obligations. On going through the appeal memo, we find th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s forwarded on behalf of the President of India is required to issue therefore the said ground is not tenable. (iii) As regard Bill of Entry wherein exemption was claimed under Notification No. 115/95 however notice indicated clearance of the goods under Exemption Notification 28/97. We find that merely by mentioning wrong notification i.e 28/97 the appellant could not be exonerated from fulfilling the export obligations which has not been discharged by the appellant for which bond and bank guarantee has been executed. It is undisputed facts that export obligations as prescribed in the notification under which the Bill of Entry was filed has not been fulfilled. (iv) We find that though the show cause notice indicates interest at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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