TMI Blog2021 (12) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, it is apparent that the completion of export obligation was never brought to the notice of the concerned Department during the time stipulated in the Notification No.097/2004-Cus dated 17.09.2004, as is apparent from the letter dated 21.04.2015 as produced by the appellant. Perusal of this letter, in addition, clarifies the acknowledgment of the appellant about receiving the Show Cause Notice dated 25.03.2013 on 30.03.2015. Hence the appellant s own document is sufficient to falsify the appellant s submission that Show Cause Notice was never received by the appellant. By the time of reply dated April 21, 2015 even the O-I-O dated 21.03.2014 was passed. There is no cogent evidence about the proof of service, nor there is cogent ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il and hydro mechanical works for head race tunnel and associated works of Prabhati Hydro Electric Project Stage 2 on 11.09.2002. To execute the said award the appellant had to import the plants and machineries. Accordingly, appellant applied for EPCG License in the year 2003. The said License bearing No. 0530137207 was issued to the appellant on 14.10.2004 under Notification No.097/2004-Cus dated 17.09.2004. The license was issued subject to the condition of fulfilling the export obligation and such other conditions as prescribed in the said Notification during the validity period of the said license. The appellant, accordingly, utilized the said EPCG License / authorization for duty saved value of ₹ 9,56,320.82 for import of capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time. The passing of the Order-in-Original came to the knowledge of the appellant only after the recovery proceedings were initiated against him. There after the appellant approached the Department requesting to provide the copy of the said O-I-O which was finally received by the appellant only on 06.01.2017. The said facts were duly informed to Commissioner (Appeals) while preferring appeal dated 20th March, 2017 against the said O-I-O. However, Commissioner (Appeals) has considered 14.12.2015 as the date of receipt of said O-I-O instead of 06.01.2017. The said finding is prayed to be set aside merely because the Order-in-Original was not received back undelivered from the postal authority, hence, the service thereof upon the appellant c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised. Impressing upon the correctness in the order under challenge, appeal is prayed to be dismissed. In rebuttal, ld. Counsel placed on record several correspondences being made by him with the Department. 6. After hearing and perusing the entire record of this appeal and the set of documents filed at the stage of rebuttal, I observe and hold as follows:- The EPCG authorization was issued in favour of the appellant way back in the year 2004. Under the said authorization, appellant imported a machine by saving a custom duty of ₹ 9,56,32,082/- which was against the license value of ₹ 76,50,566.56. However, it is apparent that the completion of export obligation was never brought to the notice of the concerned Department dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elhi address despite that the address mentioned by the appellant for its registered office was that of Bangalore. I further observe that there is no denial about the date of receipt of recovery proceedings and receipt of O-I-O by the appellant on 6th January, 2017. Commissioner (Appeals) is observed to have been silent about any cogent reason for not considering 6.01.2017 as the date of receipt. Accordingly, matter is remanded back to the Commissioner (Appeals). 8. However, irrespective of the above observations, the law has already been settled by Hon ble Apex Court in the case of Singh Enterprises vs. CCE, Jamshedpur reported in 2008 (221) E.L.T. 163 (S.C.). In accordance whereof the Commissioner (Appeal) has no authority to condone th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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