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TMI Blog2019 (2) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... e realization, then the benefit of notification cannot be denied to them - since in the present case, the only prayer of the appellant is for dropping the interest and penalty in view of the facts and circumstances of the present case, considering that appellant was a small time manufacturer and he has already closed down his business and has paid the demand despite the fact that he has fulfilled the export obligation and realized the foreign exchange. The demand of interest and imposition of penalty is not warranted - other part of impugned order upheld - appeal allowed in part. - C/Stay/20125/2014, C/Stay/20126/2014, C/Stay/20127/2014 in C/20157/2014-SM, C/20158/2014-SM, C/20159/2014-SM - Final Order No. 20014-20016/2019 - Dated:- 3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 5000/- under Section 112(a) of the Act. Aggrieved by the Order-in-Original, appellant filed appeals before the Commissioner(Appeals) who rejected the same. 3. Heard both sides and perused records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the appellant has exported and has fulfilled the conditions as prescribed in Notification No.43/2002. He further submitted that the impugned order has been passed on technical ground of non-submission of EODC despite the undisputed fact that the appellants have fulfilled their export obligation. He further submitted that non-su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No.43/2002. Further I find that the submission of EODC issued by JDFT is only a procedural condition and if the appellant can prove by way of other corroborative evidences the factum of export and foreign exchange realization, then the benefit of notification cannot be denied to them. since in the present case, the only prayer of the appellant is for dropping the interest and penalty in view of the facts and circumstances of the present case, considering that appellant was a small time manufacturer and he has already closed down his business and has paid the demand despite the fact that he has fulfilled the export obligation and realized the foreign exchange. In view of these facts, I am of the opinion that the demand of interest and i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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