2013 (12) TMI 1041

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..... has produced the same with a delay it is only procedural lapse. Therefore the denial of benefit of Notification on the ground that the appellant has not produced within the prescribed time is not sustainable - Decided in favour of assessee. - C/770-771/2011 - A/356-357/2012-WZB/C-I(CSTB) - Dated:- 16-4-2012 - Shri Ashok Jindal and P.R. Chandrasekharan, JJ. Shri Bharat Raichandani, Advocate, .....

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..... ligation period allowed for fulfilling of export obligation under both the advance licences. As the appellant could not submit EODC within the prescribed time limit, therefore a impugned demand along with interest has been confirmed against them. Aggrieved from the said orders, the appellants are before us. 3. The ld. counsel for the appellant submits that the appellant have discharged the expo .....

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..... nst the appellant they have not produced the EODC certificate within the prescribed time as per the Notification. As the appellant have now obtained the EODC certificate from DGFT although the appellant has produced the same with a delay it is only procedural lapse. Therefore the denial of benefit of Notification on the ground that the appellant has not produced within the prescribed time is not s .....

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