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TMI Blog2019 (8) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... e they have violated the conditions of the exemption Notification No. 43/2002 dated 19.04.2002 - HELD THAT:- The appellant has fulfilled the export obligation and has also produced the written letter dated 01.07.2014 in respect of the said Advance Licence which clearly proves that he has fulfilled the export obligation. Since the only ground on which the demand was confirmed was non-submission of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Commr. (AR) ORDER PER: S.S GARG For the reasons stated in the early hearing applications, we allow the early hearing applications. 2. Appellants have filed these three appeals against the common impugned order dated 17.06.2010 passed by the Commissioner of Customs (Appeals) whereby the Commissioner has rejected the appeal of the appellant and confirmed the Order-in-Original. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Thereafter a show-cause notice dated 06.07.2006 was issued on the ground that the export obligation period has expired and the appellants have failed to produce evidence for discharge of export obligation even during the extended time given to them and therefore they have violated the conditions of the exemption Notification No. 43/2002 dated 19.04.2002. After following the due process, Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in full well within the time limit but there was a delay in procuring the EODC certificate from JDGFT. He further submitted that subsequently appellant has obtained EODC certificate dated 01.07.2014 in respect of the said Advance Licence which clearly establishes that they have fulfilled the export obligation in full and consequently has not violated the conditions of the Notification No. 43/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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