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TMI Blog2013 (9) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... tension letter, dated 4-2-2010, had been issued by the Foreign Trade Development Officer, extending the obligations period, from eight years to ten years. Thereafter, a redemption letter, dated 18-4-2012, had also been issued by the Ministry of Commerce and Industry, Government of India, stating that the petitioner had discharged the export obligations. - demand set aside - decided in favor of ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting that the petitioner was liable to pay the duty, as per the order passed by the respondent, on 25-4-2011, since, he had not complied with the conditions of the Export Promotion Capital Goods Scheme. 4. It has been stated that, as per the said Export Promotion Capital Goods Scheme, the petitioner ought to have fulfilled the obligations, by exporting the goods manufactured using the capital go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een forwarded to the respondent, on 20-4-2011, he had passed the impugned order, dated 25-4-2011, without considering the said letter, issued by the Ministry of Commerce and Industry, Government of India. 6. The learned counsel appearing for the respondents had submitted that the petitioner ought to have challenged the impugned order passed by the respondent, on 25-4-2011, before the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o furnished with the redemption letter, dated 18-4-2012, issued by the Ministry of Commerce and Industry, Government of India, stating that the petitioner had discharged the export obligations, as per the scheme. However, the petitioner had not forwarded the redemption letter to the respondent before he had passed the impugned order, on 25-4-2011. 9. It is also noted that the respondent had not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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