TMI Blog2015 (9) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... er Dated 09.10.2007 interalia submitted that they are regularly importing Limestone Blocks against a specific licence. However, now their licence has been expired and so they were not able to utilize the same. They have submitted documents in support of the contention. It is seen that the said letter was not considered by the adjudicating authority. In our considered view, the appellant should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r deciding the case, which was not considered by the adjudicating authority. He further submits that they have already deposited a sum of ₹ 20 Lacs, which is lying with the Department. The Learned Authorised Representative for the Revenue submits that the Adjudicating Authority had given a detail finding to impose penalty and fine. We find from the impugned order that the appellant vide a le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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