2024 (2) TMI 1394

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..... or the Respondent : Shri Tara Praksah, Deputy Commissioner (AR). ORDER RAMESH NAIR This appeal is directed against Order-in-original dated 29.02.2016 passed by Commissioner, Customs, Central Excise and Service Tax, Bharuch. The case of the department is that the appellant, 100% EOU has clandestinely removed finished goods in the guise of (a) Physical Exports (b) Deemed exports against advance .....

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..... and seeking adjournment by appellant. He further submits that after the first hearing on 13.06.2014, the order was passed almost after two years i.e. on 29.02.2006 which is bad in law. He placed reliance on the following judgments:- * Shantilal Jain Vs. UOI - 2011 (21) STR 682 (Bom.) * Excel Production Audio Visuals Pvt. Ltd. Vs. UOI- 2016 (332) ELT 254 (Bom.) 2.2 He further submitted that th .....

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..... OI reported in 2016 (339) ELT 209 (P&H). With the above submission, Learned Counsel prays for necessary direction to the Adjudicating Authority by remanding the case. 3. Shri Tara Praksah, Learned Deputy Commissioner (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of record, we .....

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