TMI Blog2019 (3) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... ounting to ₹ 4,14,274/- along with applicable interest. The Doctrine of Promissory Estoppel is not applicable in the facts and circumstances of this case because the appellant have admittedly failed to discharge the export obligation as required under the said Notification. In the absence of not discharging the export obligation, the Commissioner (A) has rightly confirmed the demand - Appeal dismissed - decided against appellant. - C/21728/2016-SM, C/21729/2016-SM, C/21730/2016-SM, C/21731/2016-SM - Final Order No. 20257-20260/2019 - Dated:- 12-3-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. Asif Ali, Advocate, K.L. Lakshmi Rani For the Appellant Mrs. Kavitha Podwal, Superintendent (AR) For the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of duty amounting to ₹ 4,14,274/- (even though total duty saved amount as per the license is ₹ 4,90,185/-, there is an unutilized duty portion of ₹ 75,911/-) along with applicable interest in respect of the goods imported against the EPCG Authorization. Aggrieved by the Order-in-Original, appellant preferred appeals before the Commissioner (A) who rejected the same. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned orders are not sustainable in law as the same has been passed without properly appreciating the facts and the material on record. He further submitted that the appellant is a 100% Kerala Government Undertaking engaged in the manufacture an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort obligation but they have failed to comply with the conditions of the Notification as a result of which both the authorities have confirmed the demand and short-levy amounting to ₹ 4,14,274/- along with applicable interest. Further, I find that the Doctrine of Promissory Estoppel is not applicable in the facts and circumstances of this case because the appellant have admittedly failed to discharge the export obligation as required under the said Notification. In the absence of not discharging the export obligation, the Commissioner (A) has rightly confirmed the demand and I do not find any infirmity in the impugned orders which are upheld by dismissing all the four appeals of the appellant. (Operative portion of the Order was pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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