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TMI Blog2023 (11) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... eir export obligations, the Ld. Counsel has furnished all the EODCs (in respect of 8 Licences) - this is a fit case to remand to the adjudicating authority, who shall verify the EODCs furnished by the appellant and re-consider the matter afresh. Further, the appellant shall also be given reasonable opportunity of personal hearing and to furnish evidence. The matter is remanded to the adjudicating authority, who is directed to examine the EODCs furnished by the appellant and pass a speaking order within three months from the date of receipt of this order. The impugned order is set aside - Appeal allowed by way of remand. - HON BLE MRS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) And HON BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 684683 dated 16.09.2004 6,31,406 1,10,362 4. 430002007 dated 08.10.2004 200263980 dated 12.10.2004 699364 dated 15.10.2004 8,73,336 1,32,586 55/2003 5. 430002751 dated 24.06.2005 200285878 dated 27.06.2005 828718 dated 27.06.2005 5,27,570 1,54,807 97/004 6. 430002901 dated 08.08.2005 200291776 dated 29.08.2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the capital goods imported by the appellant, along with interest and also proposed to impose penalties. 4. After due process of law, the original authority vide Order-in-Original No. 81888/2021 dated 24.03.2021 confirmed the demand along with interest and imposed penalty. 5. Aggrieved by such order, the appellant is now before the Tribunal. 6. Ld. Counsel Shri B. Satish Sundar appeared and argued on behalf of the appellant. It is submitted that the appellant is a manufacturer of leather products like finished leather, shoe uppers and leather shoes and has been carrying out its business since 1972. They had obtained the EPCG Licences from the office of the JDGFT, Chennai, for import of capital goods availing the benefit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EODC. However, to establish that the appellant has fulfilled their export obligations, the Ld. Counsel has furnished all the EODCs (in respect of 8 Licences). 11. We find that this is a fit case to remand to the adjudicating authority, who shall verify the EODCs furnished by the appellant and re-consider the matter afresh. Further, the appellant shall also be given reasonable opportunity of personal hearing and to furnish evidence. 12. The miscellaneous application filed by the appellant to furnish the EODCs is therefore allowed. 13. In the result, the impugned order is set aside and the matter is remanded to the adjudicating authority, who is directed to examine the EODCs furnished by the appellant and pass a speaking order within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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