2003 (11) TMI 207

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..... volved in this case is Recovery of duty ordered to be paid jointly and severally by :- (i) The importer, who is the appellant herein who was a transferee of a DEEC licence, obtained by the Exporter M/s. Vantage Leathers India Pvt. Ltd., Madras and had cleared the goods as permissible on that licence under the provision of Notification No. 203/92. (ii) The exporter of the goods viz. M/s. Vantage .....

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..... n has been dismissed by Supreme Court [2000 (120) E.L.T. A66 S.C.], following the same, the present appeal is required to be allowed. 3. It is also found that the advance licences were made transferable by the issuing authority on satisfaction that the burden cast upon the holders i.e. exporters thereon had been discharged. Therefore, extended period could not be invoked against the transferee is .....

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