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    <description>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.</description>
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