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Judgment
Placing a copy of application filed before DGFT for satisfaction of Revenue ld. Counsel says that his client is expecting to get EODC from that
authority by the end of June 2014. Therefore if four months time is allowed for production of such certificate before ld. adjudicating authority to
consider claim of the appellant, the demand shall not arise. Accordingly appellant is directed to produce the export discharge obligation certificate from
DGFT by 1st July 2014 before ld. Adjudicating Authority for reducing the dispute at grass root level. The stay application is accordingly allowed and
appeal is remanded to the learned Adjudicating Authority for consideration of the certificate of DGFT if that is produced before him.
Since we have remanded the matter summarily on the above averment, the appellant shall have defence both on law and fact before that authority.
Appeal is disposed accordingly in the manner indicated above.
[Dictated & Pronounced in the open Court].