TMI Blog2021 (7) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... DIA [ 1995 (1) TMI 95 - SUPREME COURT] , while dealing with the above provision, has inter alia held that If the application is under Section 27 of the Act then the authority, being a creation of the statute, must act within the ambit of that provision and if the application is delayed he has no alternative but to reject it as barred by limitation. There are no reasons to interfere with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions : (i) The appellants having GSTIN 36AABCA7366H1ZL obtained four Advance Licence bearing Nos. 0910024757 dated 30.11.2005, 0910025182 dated 16.01.2006, 0910025761 dated 28.03.2006 and 0910026625 dated 21.06.2006, imported some Solvents for manufacture and export of Amoxicillin Tri hydrate; it was under No Norms Category as SION for Amoxicillin Tri hydrate was abolished in 2005 by DGFT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with above mentioned four Advance Licences. However, the Regional Authority rejected the appellant s request stating that clubbing is not eligible as Advance Licence Nos. 0910024757 dated 30.11.2005, 0910025182 dated 16.01.2006, 0910025761 dated 28.03.2006 and 0910026625 dated 21.06.2006 were beyond 36 months; (v) Based on the direction of Customs Officials, Chennai, appellants deposited d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first appeal, the present appeals have been filed. 4. Per contra, Learned Departmental Representative supported the findings of the lower authorities. He also relied on the decision of the Hon ble Supreme Court in the case of M/s. ITC Ltd. v. Commissioner of Central Excise, Kolkata-IV reported in 2019 (368) E.L.T. 216 (S.C.). 5. I have heard the rival contentions, perused the documents pl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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