2005 (10) TMI 200

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g the confirmation of demands by the Commissioner of Customs in OIO No. 44/2004-Cus. dated 29-12-2004 on the ground that there is a violation of the conditions of EPCG Licence and relevant Notification No. 29/97-Cus. dated 1-4-1997. The appellants had imported Capital Goods and were required to have exported the final products in terms of the licence. As they have not complied with the terms of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d to be set aside. He relied on the judgment rendered in the case of Torus India Ltd. v. CC, Chennai - 2005 (183) E.L.T. 87 (Tri.-Chennai) wherein a similar circumstance, the demands were set aside as premature. 3. Heard learned SDR who reiterated the departmental view. 4. On a careful consideration, we find that the appellant had prayed for keeping the matter pending till their obligation was c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X