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TMI Blog2017 (9) TMI 1570X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Naveen Kushalappa, AR For the Respondent ORDER Per : M. V. Ravindran All these three appeals raises a common question of law, hence they are being disposed of by this common order. 2. These appeals are directed against Order-in-Appeal No. 29-30/2016 dated 21/01/2016 and Order-in-Appeal No. 151/2016 dated 25/02/2016. 3. After hearing both sides, I find that the issue involved i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The facts are not disputed and I find that there are correspondences entered by the appellants for EODC certificate. The Division Bench s decision in the case of GSL Film Industries Pvt. Ltd. (supra) is on the same issue wherein the Bench held as under: "After dispensing with the condition of pre-deposit of stay we proceed to decide the appeal itself inasmuch as the short issue is involved. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and consequent confirmation of duty is not justified. 4. The appellants have made efforts for procurement of the certificate, the issuance of which is in hands of DGFT officers. If the said certificates are not being issued by DGFT, the assessee cannot be blamed for the same. We would like to observe here that number of such type of orders are repeatedly argued before us whereas inspite of an as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said decision which is binding on me, accordingly, I set aside the impugned orders and remand the matter back to the adjudicating authority to await decision of the DGFT authorities and decide the matter thereof. 6. Appeals stands disposed of and Registry is directed to endorse the copy of this order to DGFT authorities for further action. ( Order was dictated in Open Court on 22/09/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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