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TMI Blog2018 (11) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... up of neutrlisation plant. Since in the present appeal, the only prayer is extension of time up to 31/12/2018 for installation of machinery imported under EPCG scheme, we think it appropriate to grant the extension up to 31/12/2018 and direct the appellant to complete the installation within this period as the appellants were having genuine fund difficulty on account of which they could not complete the installation. Appeal allowed. - C/21592/2018-DB - Final Order No. 21597/2018 - Dated:- 9-10-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri G. Shivadass, Advocate, Lakshmi Kumaran Sridharan For the Appellant Smt. Kavita Podwal, Superintendent (AR) For the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Government of Kerala undertaking and are engaged in the manufacture of Titanium Dioxide, Sulphuric Acid and Potassium Nitrate falling under the Central Excise Tariff Heading Nos. 2823.00, 2807.00 and 28431.90 respectively. The appellants are in the process of installing Pollution Control Equipments and accordingly they applied to DGFT, Trivandrum and obtained 7 EPCG licences to import capital goods viz. equipments of Pollution Control projects at concessional rate of duty under Notification No.97/2004-Cus dt. 17/09/2004. Due to the financial crunch, the appellant could not complete the installation and commissioning of the goods imported for Acid Recovery Plant and Copper Recovery Plant. Thereafter the appellant on 26/11/2008 filed a lett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dt. 17/01/2018 has been issued in complete violation of the principles of natural justice as the appellant has not been heard and no reasons have been provided in the letter for such rejection. He further submitted that the impugned letter only states that the appellants have failed to comply with the directions of the CESTAT order dt. 05/01/2015. He further submitted that the Commissioner of Customs has failed to provide detailed ground for rejection of the request of the appellant. He further submitted that the appellant has written various letters which are also enclosed along with the present appeal giving the reasons for non-completion of installation but same has not been considered and further the appellants have complied with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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