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2019 (8) TMI 1496 - CESTAT BANGALOREAdvance License Scheme - non-fulfilment of export obligation - SCN issued on the ground that the export obligation period has expired and the appellants have failed to produce evidence for discharge of export obligation even during the extended time given to them and therefore they have violated the conditions of the exemption Notification No. 43/2002 dated 19.04.2002 - HELD THAT:- The appellant has fulfilled the export obligation and has also produced the written letter dated 01.07.2014 in respect of the said Advance Licence which clearly proves that he has fulfilled the export obligation. Since the only ground on which the demand was confirmed was non-submission of EODC and the same has now been submitted by the appellant showing that he has fulfilled the export obligation within the time. In view of this redemption letter dated 01.07.2014 produced on record, the impugned order is not sustainable in law and therefore the same is set aside by allowing all the appeals of the appellant. Appeal allowed - decided in favor of appellant.
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