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Issues: Whether the demand and penalty could be sustained solely for non-production of the Export Obligation Discharge Certificate, and whether the matter required remand for consideration of the certificate to be issued by the licensing authority.
Analysis: The appellant claimed to have fulfilled the export obligation and stated that it was pursuing the matter before the licensing authority for issue of the Export Obligation Discharge Certificate. The Tribunal noted that the dispute centered on non-production of that certificate and that the relevant circular permitted consideration of the case on the basis of the certificate as and when issued. In these circumstances, the matter did not call for final rejection on the existing record and required reconsideration by the adjudicating authority.
Conclusion: The impugned order was set aside and the appeal was allowed by way of remand for fresh decision on the basis of the Export Obligation Discharge Certificate when produced.
Ratio Decidendi: Where fulfillment of export obligation is claimed and the discharge certificate is still awaited from the licensing authority, the adjudicating authority should decide the matter on the basis of the certificate as and when issued rather than sustain the demand merely for non-production at that stage.
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