2012 (7) TMI 888

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..... Whether the Tribunal was right in remitting the case to the adjudicating authority with a direction to amend 191 shipping bills by deletion of the EPCG licence number after being satisfied that the 191 shipping bills have not been utilized for fulfilling the export obligation under EPCG licence number shown prior to the deletion and issuing FMS scripts to the exporter? 2. Mr. N. Senthilkumar, .....

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..... on. 4. In view of the above, we dispose of this civil miscellaneous appeal by clarifying that while the adjudicating authority considers the matter afresh pursuant to the directions of the CESTAT, it is open to the authorities to first satisfy as to whether the 191 shipping bills have not been utilized for fulfilling export obligation under EPCG licence number shown prior to the deletion and is .....

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