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TMI Blog2019 (6) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assistant Commissioner vide his letter dated 23/02/2015 which has admittedly not been challenged by the appellant. As such the same has attained finality. Result and consequence of the same is as if there is no such extension order available on record as on date. If there is no extension having been granted by the Authorities, in terms of the provisions of Notification No.42/2001-CE(NT), condition of the said Notification stands violated - the confirmation of the demand is only as a consequence of the earlier proceedings of rejection of extension, which issue cannot be agitated before the Tribunal at this stage. Demand alongwith interest upheld - penalty is waived on the ground that export could not take place due to bona fide reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sition. However as per learned advocate since there was unrest in Syria on account of terrorist activities, the appellant was directed by Indian Embassy to withdraw all its staffs from Syria. In compliance to the said directions, the staff was withdrawn and the project came to a standstill. 3. In the meanwhile, the appellant had procured certain goods from the Indian manufacturer free of duty in terms of the above Notifications itself. However as the project was stalled, the said duty free procured goods could not be exported by them within the period of six months, as provided in the Notification. They sought extension of such period to export the goods, which were granted from time to time. However ultimately, vide letter da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere directed to bring back their employees. It is on account of said development that the duty free procured indigenous goods could not be exported. He also draws our attention to the subsequent extension of the project by the Government of Syria extending the period for completion of the same by 103 months i.e. till March, 2022. As such, he submits that they still have the scope to export the goods and thus to fulfill the condition of the Notification. 6. Learned A.R. for Revenue submits that the appellant s request for extension of the period for export was rejected by the Assistant Commissioner way back in February, 2015. The appellant did not challenge the said order of the Assistant Commissioner and allowed it to become f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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