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2015 (9) TMI 919 - CESTAT BENGLALORE

2015 (9) TMI 919 - CESTAT BENGLALORE - TMI - Condonation of delay - Non-production of Export Obligation Discharge Certificates rom DGFT for showing the utilization of the materials imported under the DEEC Scheme and used for the export purposes - Held that:- By appreciating above conduct of the appellant and by appreciating the fact that there could be some bona fide belief on the part of the assessee that inasmuch as EODCs stand issued and stand filed with the Revenue and that being the only di .....

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Venugopal, Advocate For The Respondent : Shri Pakshi Rajan, Asst. Commissioner(AR) ORDER Per : ARCHANA WADHWA The delay in filing the present appeal is around 155 days. It is seen that the impugned order was passed on 25/04/2014 and was admittedly received by the appellant on 02/05/2014. However the appeal stands filed on 13/02/2015. 2. Arguing on the application, learned counsel submits that the issue involved is non-production of Export Obligation Discharge Certificates (EODCs) from DGFT for s .....

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