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2015 (12) TMI 723 - CESTAT NEW DELHIWaiver of pre deposit - appellant has not been able to produce the export obligation discharged certificate by DGFT and as such, the benefit of duty free imports availed in terms of Notification No. 55/2003-Cus., dated 1-4-2003 - Held that:- Appellants have made efforts for procurement of the certificate, the issuance of which is in hands of DGFT officers. If the said certificates are not being issued by DGFT, the assessee cannot be blamed for the same. We would like to observe here that number of such type of orders are repeatedly argued before us whereas inspite of an assessee having done his part of the job, the DGFT authority are not issuing necessary certificates. Such type of inaction on the part of the DGFT officers result in increase of litigation at all the levels thus creating obstacle to discharge of other deserving matters by consuming the time of the Court. Apart from that, unnecessary litigation also involve unnecessary expenses and if the same can be avoided, it should be. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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