Tribunals and CommissionsDivision Bench

M/s. Surya Pharmaceuticals Ltd. vs C.C., New Delhi

Customs, Excise And Service Tax Appellate Tribunal · Decided on 28 April 2014 · Citation: (2014) 04 CESTAT CK 0009

HON’BLE JUDGES
D.N. Panda, J · Manmohan Singh, Technical Member
RESULT
Disposed Of
CASE NUMBER
Stay Application No. 60858 Of 2013 In Appeal No. 60051 Of 2013

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Judgment

11 paragraphs · 212 words
1.

Ld. Counsel for the appellant says that in respect of four advance licences, export obligation has been fulfilled and necessary applications have been

made to DGFT for issuance of certificate to that effect. Once such certificate is issued that shall reduce the litigation.

2.

Taking above averment into consideration, the stay application is allowed and appeal is remanded to ld. adjudicating authority to examine the EOD

Certificate, if any, to be produced by appellant by 31.12.2014. Considering such certificate and hearing the appellant afresh, ld. Adjudicating Authority

shall pass appropriate order.

3.

It is made clear that except above technical ground, we have not gone into the merits of the case. Therefore, all points on facts and law are open

for argument before ld. adjudicating authority.

4.

It may be stated that the delay if any caused to produce the EOD certificate may not be viewed adversely in view of the difficulties stated by

appellant to be beyond its control.

5.

In the result, both the stay petition and appeal are disposed. We are of the view that the hardship expressed by the appellant as above may be

mitigated if a copy of this order is forwarded to ld. DGFT for expeditious disposal of the matter, if any, pending before him.