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Judgment
8 paragraphs · 144 wordsBoth sides agree that at the time of adjudication, export obligation certificate was not received by the appellant for which the demand has arisen.
They also agree that if the matter goes back to the learned adjudicating authority, he shall examine the certificate issued by DGFT, (copy of which is
available at page 266 of the appeal folder) and conclude the issue at the grass root level.
In view of above proposition, dispensing the requirement of pre-deposit, appeal is remanded back to the Id. Adjudicating authority to re-adjudicate
the matter taking into account export obligation discharge certificate issued by the DGFT which shall be produced by the appellant. Granting fair
opportunity of hearing to the appellant, learned adjudicating authority shall pass appropriate order.
Both stay and appeal are disposed in the manner indicated above.
(Dictated & pronounced in the open court)