2011 (10) TMI 276

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..... na Wadhwa (for the Bench): After dispensing  with the condition of  pre-deposit of duty, we proceed to decide the appeal itself with the consent of both sides.   2. The issue involved in the present appeal stands crystalised by the Commissioner in the following paras: "10. I have observed that the Advance Licence No.0510139275 was issued to the party by the DGFT on 29.9.2 .....

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..... dispute about the fulfilment of the export obligation and they had applied for EODC certificate to DGFT on 23.2.2009 i.e. even before the issuance of Show Cause Notice. The said certificate stands given by DGFT vide their letter dated 7/10.1.11. Both sides agree that the certificate was not before the Commissioner. 4. In view of the above, we set aside the impugned order and remand the matter to .....

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