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TMI Blog2017 (11) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... mption available to such EOUs in terms of notification no.53/97-Customs and 1/95-CE. However, the appellants were not undertaking any export as per the conditions of the permission granted by the Development Commissioner as well as bond executed with the Customs Authorities. There were repeated extensions of the Letter of Permission(LOP) by the Development Commissioner. The LOP was extended upto 31.03.2013. Since the appellants did not fulfill the conditions of export for duty free procurement of capital goods and other items, the jurisdictional Commissioner initiated proceedings against them to demand and recover the customs duty/excise duty forgone in terms of the above notifications. The bond executed with the Customs Authorities in term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir own case in the very same issue, - 2005 (183) ELT 446 (Tribunal-Delhi). The ld. Counsel also relied on the various other decisions. 4. He also submitted that the Development Commissioner proceeded to take action against them and issued an order dated 21.05.2013 holding that no more extension of LOP, beyond 31.03.2013, is permitted and also imposed a penalty of Rs. 50 lakhs under FTDR Act, 1992. It is submitted that the appellant is contesting the said order with appropriate Appellate Authorities. The matter is pending. With this background, the ld. Counsel submitted that the action of the Customs Authorities in initiating proceedings by way of show cause notice dated 13.08.2008 is unsustainable and pre-mature. 5. The ld. AR reiterati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fulfilment of export conditions is clearly an admitted fact. Now, the contest against the present proceedings is only on the ground that before such termination of LOP by the Competent Authority, the Customs Authorities could not have been initiated proceedings. We note that though the technical objection is valid, at that time of issue of the impugned order all facts including the termination of LOP by the Competent Authority has been taken note of and duly analysed by the Original Authority. This much has been admitted by both the sides. During the submission, ld. Counsel for the appellant was specifically asked as to the process of fresh adjudication based on all facts now in the knowledge of the appellant than can be completed by the Or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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