Remand for verification of export obligation discharge certificates where material evidence was not examined.

Where export obligation discharge certificates were produced but not examined by the lower authorities, remand was considered appropriate for verification and a fresh decision on merits. The original adjudicating authority was directed to verify the certificates and determine whether the export obligation had in fact been discharged. The matter was therefore sent back for reconsideration on the basis of the documentary evidence placed before the Tribunal.

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Issues: Whether the matter required remand to the original adjudicating authority for verification of the export obligation discharge certificates produced by the appellant.

Analysis: The appellant produced export obligation discharge certificates that had not been considered by the lower authorities. The Tribunal considered it appropriate that the original adjudicating authority should verify those certificates and determine whether the export obligation had been discharged.

Conclusion: The matter was remanded to the original adjudicating authority for verification and fresh decision.

Final Conclusion: The appeal was disposed of by sending the matter back for reconsideration on the basis of the certificates produced before the Tribunal.

Ratio Decidendi: Where material documentary evidence relevant to discharge of export obligation has not been examined by the lower authority, remand is appropriate for verification and decision on merits.

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