2015 (11) TMI 439

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..... l, Adv. & Mr. E. C. Agrawala,Adv. For the Respondent : Mr. Yashank Adhyaru, Sr. Adv., Ms. Nisha Bagchi, Adv., Ms. Rashmi Malhotra, Adv., Ms. Pooja Sharma, Adv. & Mr. B. Krishna Prasad,Adv. ORDER The appellant/assessee is engaged in manufacturing Polyster Filament Yarn, Polyproplene Filament Yarn etc. It had imported capital goods under EPCG Scheme and obtained the benefit of Notification No. .....

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..... port obligations together with 24% simple interest thereof from the date of import up to 30 th September, 2001 within 60 days from the date of the said circulars/public notice. The assessee applied for extension but without furnishing any bank guarantee as required, along with letter of request for extension. For this reason, the extension was not given to the assessee. The assessee, however, put .....

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..... ed. On that basis, certain exports made by the third party in terms of said para were sought to be included by the assessee in order to show that it had fulfilled the entire export obligations. However, the condition in this para is that the export has to be in the name of EPCG licence holder. It is specifically taken note of by the Tribunal in the impugned judgment that the exports which were pur .....

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