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TMI Blog2020 (10) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... ri C.K. Chaturvedi, Consultant, for the Appellant Shri Mohd. Shamshad Alam, Authorised Representative for the Respondent ORDER PER: S.K. MOHANTY The applicant-appellant has filed this miscellaneous application, seeking for early hearing of appeal on the ground that in respect of the imports made under EPCG licence, the applicant-appellant had already achieved the export obligation and thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lfilling the conditions enumerated therein. According to the department, the appellant did not fulfil the conditions provided in the bond, EPCG licence and the relevant Customs notification. Thus, the department initiated proceedings against the appellant, which culminated into the adjudication order dated 25.10.2017 (for short, referred to as "the impugned order"), wherein, the learned Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther submitted that the fact regarding achievement of export obligation had also been endorsed by the office of the DGFT, who had issued the EPCG licence in favour of the appellant. Thus, he prayed for setting aside the impugned order and for allowing the appeal in favour of the appellant. 4. On the other hand, the learned AR appearing for the Revenue reiterated the findings recorded by the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the original authority for verification of the documentary evidences for a proper satisfaction of the fact that the export obligation in respect of the imports made under EPCG licence had already been achieved by the appellant. 7. Therefore, after setting aside the impugned order, we remand the matter to the original authority for de novo adjudication of the issue of actual achievement of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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