2023 (11) TMI 836

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..... E MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Shri B. Satish Sundar, Advocate for the Appellant Shri Harendra Singh Pal, Assistant Commissioner for the Respondent ORDER Order : [Per Mrs. Sulekha Beevi C.S.] The appellant had obtained nine EPCG Authorizations for import of capital goods. The details of the said EPCG Authorizations are as given below: - Sl. No. EPCG Licence No. Bond No .....

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..... dated 27.06.2005 5,27,570 1,54,807 97/004 6. 430002901 dated 08.08.2005 200291776 dated 29.08.2005 871974 dated 12.09.2005 35,54,948 6,21,359 97/004 7. 430003738 dated 19.05.2006 200316347 dated 22.05.2006 224780 dated 25.05.2006 65,10,931 16,74,443 97/004 8. 430005275 dated 21.08.2007 200359104 dated 31.08.2007 547618 dated 06.09.2007 35,60,250 8,09, .....

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..... proposed to impose penalties. 4. After due process of law, the original authority vide Order-in-Original No. 81888/2021 dated 24.03.2021 confirmed the demand along with interest and imposed penalty. 5. Aggrieved by such order, the appellant is now before the Tribunal. 6. Ld. Counsel Shri B. Satish Sundar appeared and argued on behalf of the appellant. It is submitted that the appellant is a ma .....

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..... one Licence, the appellant has paid the duty along with interest, for which proceedings have also been dropped by the original authority. 6.3 It is submitted that the appellant is ready to furnish the EODC before the adjudicating authority so as to establish their contention that the export obligation has been fulfilled. 6.4 Ld. Counsel thus prayed that the matter may be remanded to the adjudic .....

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..... erify the EODCs furnished by the appellant and re-consider the matter afresh. Further, the appellant shall also be given reasonable opportunity of personal hearing and to furnish evidence. 12. The miscellaneous application filed by the appellant to furnish the EODCs is therefore allowed. 13. In the result, the impugned order is set aside and the matter is remanded to the adjudicating authority, .....

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