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2017 (9) TMI 1570

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..... ter needs to be remanded awaiting the decision of DGFT and produce the copy of the same - matter remanded to the adjudicating authority to await decision of the DGFT authorities and decide the matter thereof - appeal allowed by way of remand. - C/20412/2016-SM, C/20413/2016-SM, C/20461/2016-SM - Final Order No. 22230-22232 / 2017 - Dated:- 22-9-2017 - Shri M. V. Ravindran, Judicial Member .....

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..... osed. 4. It is brought to my notice that the appellant had entered into numerous correspondences with the DGFT for issuing EODC certificate but the same is not attended to. Learned CA submits that in an identical set of facts, Division Bench of the Tribunal in the case of GLS Film Industries Pvt. Ltd.: 2015 (315) ELT 475 (Tri.-Del.) has held that matter needs to be remanded awaiting the decisi .....

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..... cation No. 55/2003-Cus., dated 1-4-2003 is not available to them. 3. The contention of the learned advocate appearing for the appellant is that they have already applied for issuance of export obligation discharge certificate to the DGFT but they have not been granted the same. They have also issued reminders to DGFT for grant of such certificate. Inasmuch as, it is not in the hands of appell .....

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..... gation also involves unnecessary expenses and if the same can be avoided, it should be. 5. Having expressed our displeasure, we set aside the impugned order and remand the matter to Commissioner to await decision of the DGFT authorities and to decide the matter thereafter. 6. A copy of the said order be sent to the concerned DGFT authorities for proper action. 7. The said petition a .....

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