2011 (10) TMI 119

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Heard both sides on the stay petition. 2. The applicant functioning as a 100% EOU opted for conversion to EPCG scheme by an application dated 13.11.2006. It appears that the Development Commissioner vide letter dated 14.09.2006 granted in-principle permission to switch over to EPCG scheme and they were granted EPCG licence on 30.03.2007. Further, final exit order was granted on 11.08.2008. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dues as per the impugned order. 5. We have considered the submissions from both sides and perused the records. The Commissioner (Appeals) has not decided the case on merits. The stay order and the final order have been passed by the Commissioner (Appeals) without hearing the applicants. 6. Learned advocate at this stage submits that duty liability if any shall be a maximum of 6 lakhs and that th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X