TMI Blog2018 (5) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has to be given a further chance to contest the issue on merits - appeal allowed by way of remand. - Appeal No. C/41571/2013 - Final Order No. 41002 / 2018 - Dated:- 2-4-2018 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Karthikeyan, Advocate for the Appellant Shri A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER Per Bench The appellants were issued EPCG licence dated 27.11.2002 by the Jt.DGFT for the import of capital goods under Notification No. 44/2002. They had imported capital goods under the above notification by availing the exemption on the condition that they would meet the export obligation within the stipulated period p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and above the stipulated time of 60 days for filing appeal before Commissioner (Appeals). Aggrieved by the said order, the appellant is now before the Tribunal. 2. On behalf of the appellant, ld. counsel Shri M. Karthikeyan submitted that the appellant neither received the demand notice / hearing notice or the copy of the order in original. The order passed by the adjudicating authority would show that the same has been addressed to their city office located at 51, Giri Road, T. Nagar, Chennai. The appellant had shifted their office to their factory itself. EPCG license clearly and specifically requires that the capital goods imported by the appellant are to be installed in their factory. Thus, the factory address of the appellant is cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. counsel also submitted that the appellant has completed the export obligation in full and has obtained the export obligation discharge certificate / redemption letter from the licensing authority in respect of the EPCG licence in regard to which the duty has been confirmed. He therefore prayed that the appellant may be given a further chance to contest the issue on merits. 3. The ld. AR Shri A. Cletus reiterated the findings in the impugned order. He submitted that the order in original was dispatched to the address of the appellant given in the license. If the address of the appellant is changed, it is the duty of the appellant to inform the same to the department. When the appellant has not intimated the change of address, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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