9911796707
TMI Blog2018 (8) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 15.03.2016 passed by the Commissioner of Customs (Appeal) whereby the Commissioner (Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Expandable Polystyrene Foam pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the said order, appellant filed appeal before the Commissioner who also rejected the appeal only on the ground that the appellant has failed to produce the required EODC showing that they have fulfilled the export obligation. 2. Heard both parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order passed by the Commissioner is only on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions of the counsel for the appellant and after perusal of the redemption letter dated 22.09.2016 issued by DGFT, we find that the appellant has completed the export obligation which has been certified in the letter issued by the DGFT. Since the only ground on which demand was confirmed was non-submission of EODC and the same has now been submitted by the appellant. In view of this rede ..... X X X X Extracts X X X X X X X X Extracts X X X X
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