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TMI Blog2023 (9) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... h circumstances is certainly not called for. It cannot be anybody s case that the respondents continued to import the capital goods with intentions of defrauding the revenue and depriving the department of its rightful claim. In any case the department has not been able to adduce any evidence in support of this proposition of theirs of mis-representation and deliberate suppression of facts. The fact that the respondents could not discharge their export obligation and hence failed to meet the export commitments leading to nonissue of the EODC is understandably beyond the control of the respondent. The compelling circumstances beyond their control pointed out by the respondents, have been admitted by the authorities. Therefore, no blame or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IL filed by the local residents/body of Katni District of Madhya Pradesh. This order of the Apex Court was followed up by the orders of the jurisdictional Collector, staying the mining activities within the jurisdiction. Subsequently, a demand notice was served on the respondents, seeking recovery of the duty foregone, once the export obligation period expired on 22.03.2012. In adjudication proceedings, the said demand was confirmed alongwith interest and imposition of penalty. In appeal proceedings the learned Commissioner (Appeals) confirmed only the demand amount towards the duty foregone of Rs.18,09,396/- (Rupees Eighteen lakh nine thousand three hundred ninety six only). 3. We have heard the rival submissions on both sides of the di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of facts. The fact that the respondents could not discharge their export obligation and hence failed to meet the export commitments leading to nonissue of the EODC is understandably beyond the control of the respondent. It is also on record that the respondent did approach the department to permit them to make the payment of duty foregone in terms of the EPCG Licence issued, in installments and waive the requirement/imposition of interest and penalty as was proposed in the show cause notice. It is on record that the respondent has paid the total duty due in terms of the EPCG in two installments Rs.18,00000/- (Rupees Eighteen lakh only) before filing of the appeal before the Commissioner (Appeals) and the balance amount of Rs. 9,396/- ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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