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2016 (8) TMI 480 - CESTAT NEW DELHI

2016 (8) TMI 480 - CESTAT NEW DELHI - TMI - Demand of tax, interest and penalty - clearance under EPCG scheme - export obligation to be fulfilled - Held that: - appellant failed to fulfill export obligations. When case called, no representation on behalf of the appellant nor was there any request for adjournment. Case decided on merits - appeal dismissed. - C/392/2010-CU[DB] - Final Order No.52511/2016 - Dated:- 22-6-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R.K. Singh, Member (Technica .....

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ation related thereto. The appellant was required to produce the evidence of fulfilment of export obligation within 30 days of the expiry of the export obligation period which expired on 17.01.2007. As the appellant neither produced the evidence of fulfilment of export obligation before the Customs authorities nor did it produce the Export Obligation Discharge Certificate (EODC) from the licensing authority, the lower adjudicating authorities confirmed the demand along with interest and penalty .....

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