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2023 (11) TMI 836 - CESTAT CHENNAIDemand of duty foregone on the capital goods imported by the appellant - obtaining nine EPCG Authorizations for import of capital goods - failure to fulfil the export obligations - HELD THAT:- It is seen that the adjudicating authority has confirmed the duty demand in respect of 8 Licences only for the reason that the appellant has not furnished the EODC. However, to establish that the appellant has fulfilled their export obligations, the Ld. Counsel has furnished all the EODCs (in respect of 8 Licences) - this is a fit case to remand to the adjudicating authority, who shall verify the EODCs furnished by the appellant and re-consider the matter afresh. Further, the appellant shall also be given reasonable opportunity of personal hearing and to furnish evidence. The matter is remanded to the adjudicating authority, who is directed to examine the EODCs furnished by the appellant and pass a speaking order within three months from the date of receipt of this order. The impugned order is set aside - Appeal allowed by way of remand.
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