2016 (12) TMI 633

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..... ar, AR for the Respondent Per: Ashok K. Arya: 1. The appellant is in appeal against the order passed by Commissioner of Customs (Appeals) whereunder order-in-original dated 11.12.2001, passed by Deputy Commissioner has been sustained. 2. The appellant is represented by Sh. Jayant Kumar, Ld. Counsel for the appellant and Sh. K. Poddar, Id. AR for the Revenue. 3. The appellant had imported and c .....

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..... law. 4. We have carefully considered the facts and the submission of both the sides. 4.1 The appellant has produced a copy of the letter F. No.20/663/AM96ÆPCG-1/664 dated 14.10.99 from the office of Director General of Foreign Trade, Ministry of Commerce, Government of India, wherein the subject EPCG dated 15.03.1996 has been mentioned. This letter says that the appellant has fulfilled en .....

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..... d, it is not for the Revenue to deny the benefit of the subject Notification No. 110/95-Cus (supra) unless Revenue is able to get specific clarification from DGFT that the goods exported from other factory are not to be taken into account for getting benefit under EPCG scheme. 5. Based on above discussions the appeal is allowed with consequential relief to the appellant. (Pronounced on 15-11-201 .....

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