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Judgment
10 paragraphs · 158 wordsLd. Counsel for the appellant submits that only dispute before the Id. Adjudicating authority is non-consideration of export obligation discharge
certificate. Now that certificate has been obtained from ADGFT on 21.1.2014. If that is considered upon remand of the matter there shall not be any
demand against the appellant.
Revenue supports the adjudication.
Upon look to the dispute at para 5 of the impugned order, it appears that Id. Counsel is correct to seek remand of the matter for consideration of the
Export Obligation Discharge Certificate issued by the ADGFT subsequent to adjudication. Therefore dispensing with requirement of pre-deposit, the
appeal is remanded to the Id. Adjudicating authority for granting an opportunity of hearing to the appellant to submit, EODC obtained from ADGFT
and to satisfy the condition of discharge of export obligation.
The stay application and the appeal are disposed in the manner as indicated above.
(Dictated and pronounced in the open Court)