EPCG export obligation compliance required fresh adjudication after additional documents were produced to support fulfilment.

Compliance under the EPCG notification required reconsideration where the demand was based on alleged non-fulfilment of export obligation and the appellant produced additional documents supporting compliance. Because the impugned order had proceeded mainly on the absence of the EPCG certificate, and the new material needed examination at the original stage, the Tribunal remanded the matter to the adjudicating authority. The show cause notice was to be decided afresh after considering the documents relating to fulfilment of the export obligation.

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Issues: Whether the matter required remand to the original adjudicating authority for consideration of the appellant's documents showing fulfillment of the export obligation under the EPCG notification.

Analysis: The appeal arose from a demand founded on alleged non-fulfillment of the conditions of the EPCG notification. The appellant produced further documents before the Tribunal to support compliance with the export obligation. As the impugned order had proceeded mainly on the absence of the EPCG certificate and the material placed by the appellant required examination by the adjudicating authority, the Tribunal found it appropriate that the documents be considered at the original stage and the show cause notice be decided afresh.

Conclusion: The matter was remanded to the original adjudicating authority for reconsideration of the documents relating to fulfillment of export obligation and for fresh decision on the show cause notice.

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