2021 (1) TMI 870

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..... he Respondent ORDER RAMESH NAIR Shri S. Suriyanarayanan, Learned counsel appearing on behalf of the appellant submits that in the original order as well as the impugned order the demand was confirmed on the ground of the appellant has not fulfilled the export obligation in case of import of goods under EPCG License. He submits that at the time of hearing before the adjudicating authority he mad .....

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..... filled the export obligation. However, now as per the submission of the learned counsel the EODC issued by DGFT was obtained only after passing of the impugned order. In these circumstances, we are of the view that the entire matter should be reconsidered by the adjudicating authority in the light of the EODC issued by the DGFT. 4. Accordingly, the impugned order is set aside and appeal is allowe .....

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