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2011 (8) TMI 207

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..... ing the Hon ble High Court s direction, we set aside the impugned order and remand the matter to the Commissioner for undertaking enquiry form the office of DGFT as regards the documents, on the basis of which the said redemption letter stands issued by them. - 955 of 2005-Cus - - - Dated:- 30-8-2011 - Mrs.Archana Wadhawa, Mr.Rakesh Kumar, JJ. Present for the Appellant: Shri U.Banerjee, .....

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..... ued on identical ground for non compliance of export obligation and has issued DODC (Export Obligation Discharge Certificate) and this fact though recorded in the order, has not taken note of by the Tribunal. Hon ble High Court has appreciated the above plea of the appellants and observed as under:- We find from the order of the CESTAT that it has specifically taken note of this submission rai .....

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..... t know what were the documents which were supplied by the appellant. CESTAT could have enquired into that and on that basis could have come to the conclusion as to whether the aforesaid certificate was issued by the office of the Joint DGFT on the basis of proper documents submitted by the appellant. However, since that aspect is not considered at all by the CESTAT, we set aside the impugned order .....

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