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2017 (1) TMI 1170 - CESTAT NEW DELHIEPCG scheme - violation of EPCG license - failure to produce the EODC and installation certificate within 30 days of expiry of the Export obligation period of the license which was expired on 11.05.2011 - Held that: - right from the beginning the appellant had taken a categorical stand that they had exported most of the goods but they are not in a position to substantiate the same on account of loss of file pertaining to the license in question - the appellant have already admitted their duty liability and interest and in the absence of any malafide intention of the assessee and by extending the benefit of doubt to them I set aside the penalty imposed upon them - appeal allowed - decided in favor of appellant.
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