Kodak India Pvt. Ltd vs Commissioner Of Customs And Service Tax ...

[Arising out of Order-in-Appeal No. 19-2014-CUS-B dated 25/04/2014 passed by Commissioner of CUSTOMS , BANGALORE-I( Appeal) ]

For approval and signature:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER

1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes

Kodak India Pvt. Ltd Ist Floor, MUMBAI - 400098 MAHARASTRA Appellant(s)

Versus

Commissioner of Customs and Service Tax Bangalore-cus C.R. BUILDING,QUEENS ROAD, P.B.NO. 5400, BANGALORE, - 560001 KARNATAKA Respondent(s)

Appearance:

Shri B. Venugopal, Advocate SWAMY ASSOCIATES G-8, FORTUNA ICON, APARTMENTS,JODIDAR ASHWATHAPPA FARM, SAHAKARA NAGAR, BANGALORE 560 092 For the Appellant

Shri Pakshi Rajan, Asst. Commissioner(AR) For the Respondent

Date of Hearing: 22/07/2015

Date of Decision: 22/07/2015

CORAM:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER

Final Order No. 21676 / 2015

Per : ARCHANA WADHWA

After hearing both the sides, we find that the short issue involved is production of Export Obligation Discharge Certificates(EODCs) from DGFT, Bangalore. Commissioner(Appeals) in his impugned order by recording that inasmuch the appellant has not submitted documentary evidences showing the proof of export and the same is pending before the Jt.DGFT for issuance of EODCs, rejected the appeal.

2. Appellants contention is that they have now procured the certificates and the matter may be remanded to the original adjudicating authority for verification of the same. Learned AR also agrees to the above proposal.

3. In view of the above, we set aside the impugned order and remand the matter to the original adjudicating authority for examining the said EODCs and to decide the issue afresh based upon the verification of the same. (Order pronounced and dictated in open court)

ASHOK KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER

Raja.

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