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TMI Blog2006 (6) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... /01-Mum. - Final Order No. A/509/2006-WZB/C-II/(C.S.T.B.) - Dated:- 6-6-2006 - [Order per: Archana Wadhwa, Member (J)] - Being aggrieved with the order passed by Commissioner, Revenue has preferred the present appeal. 2. As per facts on record respondents obtained EPCG licence for import of capital goods with an obligation to export the final product within a period of 5 years. The capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12-1999, Revenue raised duty demand of Rs. 2,94,54,986/- along with interest and proposal to confiscate the goods and to impose penalty. The said show cause notice was adjudicated by the Commissioner wherein he confirms proportionate duty of Customs to the extent of Rs. 2,65,80,178/- and interest amounting to Rs. 49,58,817/- by giving proportionate benefit of export obligation. The said order of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in the case of Jayaswals Neco Ltd. v. Commissioner of Customs, Visakhapatnam [2005 (188) E.L.T. 281 (Tri. - Mumbai)]. Para 4 of the said order reads as under: - "The appellants have claimed that they have made some exports and hence, the duty demands on imported LAM Coke should be proportionately reduced. We find that the relevant Notification No. 30/97, dated 14-97 makes no such conces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to show us any contrary decision. In fact we find that the above decision relies upon the Board's own circular allowing payment of duty and interest only in respect of unfulfilled portion of export obligation. The Revenue cannot argue against their own circulars issuing clarifications. As such, we find no infirmity in the view taken by the adjudicating authority and reject the appeal filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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