2017 (9) TMI 1570

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....kbar Basha, CA For the Appellant Mr. Naveen Kushalappa, AR For the Respondent ORDER Per : M. V. Ravindran All these three appeals raises a common question of law, hence they are being disposed of by this common order. 2.  These appeals are directed against Order-in-Appeal No. 29-30/2016 dated 21/01/2016 and Order-in-Appeal No. 151/2016 dated 25/02/2016. 3.  After hearin....

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....cision of DGFT and produce the copy of the same. The facts are not disputed and I find that there are correspondences entered by the appellants for EODC certificate. The Division Bench s decision in the case of GSL Film Industries Pvt. Ltd. (supra) is on the same issue wherein the Bench held as under: "After dispensing with the condition of pre-deposit of stay we proceed to decide the appeal it....

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....to procure the said certificate, the denial of benefit and consequent confirmation of duty is not justified. 4. The appellants have made efforts for procurement of the certificate, the issuance of which is in hands of DGFT officers. If the said certificates are not being issued by DGFT, the assessee cannot be blamed for the same. We would like to observe here that number of such type of orders ....