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2011 (10) TMI 276 - CESTAT, NEW DELHIAdvance Licence was issued to the party on 29.9.2004 by the DGFT for export obligation to be fulfilled within 24 months. The goods were imported on concessional rate of duty however party failed to submit the evidence of fulfillment of export obligation within the specified period and even after a lapse of more than four years after that. Party had applied for & received EODC certificates from DGFT vide their letter dated 7/10.1.11. Both sides agree that the certificate was not before the Commissioner. Therefore, the impugned order is set aside and matter remanded to the Commissioner for re-decision after verifying and examining the said certificate produced by the appellants.
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