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TMI Blog2017 (4) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... ion requiring the production of EODC certificate and the fact that the export has taken place can also be established from the other evidences. The condition of production of EODC certificate by DGFT cannot be introduced in the notification, as per the settled principle of interpretation - matter remanded for denovo adjudication - appeal allowed by way of remand. - C/60623/2013 - Final Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted Export Obligation Discharge Certificate issued by DGFT so as to establish that the exports have taken place. The adjudicating authority has observed that the matter pertain to the year 2004 onwards and till date i.e. 2013, the EODC certificate do not stand issued by the DGFT. 2. On going through the file records, we note that the appellants had applied to the DGFT in 2011 for grant of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts mentioned above. Accordingly, the adjudication order dated 19-1-2011 passed by the Jt. DGFT, New Delhi was set aside by the Additional Director General of Foreign Trade and the matter was remanded for de novo consideration and finalization. 3. Further proceedings thereafter are not on record and neither side is able to throw any light on the same. 4. However, learned DR appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, as per the settled principle of interpretation. 6. As such, in view of the foregoing, we deem it fit to set aside the impugned order and remand the matter to the Commissioner for examining the factum of export, the effect of the remand order of DGFT and any development that might have taken place thereafter and to give an opportunity to the appellant to produce evidence to establish the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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