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TMI Blog2018 (10) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant be given an opportunity to put forth the documents as impressed upon today before us before the original adjudicating authority being crucial to the adjudication. Matter remanded to the original adjudicating authority requiring them to consider the documents about fulfillment of the Export Obligation as assailed by the appellant and thereafter to decide the SCN afresh - appeal allowed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20,000/-. Department alleged that appellants failed to fulfill the conditions within the prescribed period resulting in issuance of Show Cause Notice No. 59/2013 dated 9.10.2013 proposing the recovery of ₹ 10,20,000/- from the appellant on alleged violation of conditions contained in the said notification. During the pendency of the same, impugned Show Cause Notice No.208/2014 dated 31.11.14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice being subsequent upon the same cause of action is not sustainable, specially when the adjudication of the prior Show Cause Notice is still pending before the adjudicating authority below i.e. Commissioner (Appeals). In addition, it is impressed upon that the compliance of the conditions of the notification as far as Export Obligation is concerned, the appellant has a fresh evidence in that res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the order in challenge that appeal has been dismissed only for want of said EPCG certificate, we are of the opinion that the appellant be given an opportunity to put forth the documents as impressed upon today before us before the original adjudicating authority being crucial to the adjudication. Accordingly, we remand the matter to the original adjudicating authority requiring them to consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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