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TMI Blog2005 (11) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... either present nor represented. Accordingly hearing of the matter was adjourned till 26-10-2005 and appellant was directed to be served with the notice by dak as well as by affixation under Rule 14(c) of Adjudication Proceeding Appeal Rules, 2000. When the matter came up for hearing Dr. Shamsuddin, DLA representing the respondent submitted the service report showing that appellant was duly served on 4-10-2005 on his last known address by affixation. The service reports have been taken on record. As the appellant again failed to present or being represented in spite of service of notice the matter was taken up for consideration on merits. Heard Dr. Shamsuddin, DLA. Perused the records. 3. A SCN No. T-4-/1/HYD./2000 dated 20-1-2000 was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant that plight of the appellant has been further multiplied due to action of the appellant s bank who filed a case against the appellant s firm for recovery of finance advance to it and lastly it is submitted that since appellant has taken all possible steps to realise the dues, the adjudication proceedings be dropped. 5. Per contra Dr. Shamsuddin, DLA submitted that appellant has failed to take any reasonable steps. According to Dr. Shamsuddin no concrete action whatsoever have been initiated by the appellant and appellant has miserably failed to produce any evidence showing any steps taken by him for realising the export proceeds. 6. I have carefully examined the records and contention made by Dr. Shamsuddin, DLA on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efraining from taking an action. Therefore, if events occur which are beyond the ordinary control of the exporter which despite diligence or bona fide the exporter not have been able to secure payment there would be no contravention of section 18(2) of the Act. The present circumstances shows that appellant has not produced any documentary evidence showing steps for realization of the outstanding export proceeds from the foreign buyer. It has been observed by the adjudicating authority that no attempt has been made on the part of the appellant to put pressure on the aforesaid buyer through the Indian High Commission or Indian Chamber of Commerce or by legal action. The appellant has also not approached the RBI for write off. In that view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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