2019 (7) TMI 513

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the respondent. Bijay Kumar, The present appeal is filed against the Order-in-Appeal dated 28.9.2019. 2. The fact of the case is that the appellant has been importing the machinery under EPCG Scheme (Export Promotion Capital Goods). Due to certain exigencies the imported machine could not be installed within the stipulated period as per the license issued from the licensing authority (DG .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d order. 3. We have heard the parties and perused the case record. We find that the issue needs to be re-considered by the Commissioner (Appeals), especially, in view of extension of export obligation period granted to the appellant by the Competent Authority that is DGFT. Accordingly, we set aside the impugned order and allow the appeal by way of remand. The Commissioner (Appeals) is directed t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X