2018 (8) TMI 1241

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....r the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 15.03.2016 passed by the Commissioner of Customs (Appeal) whereby the Commissioner (Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Expandable Polystyrene Foam prod....

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....by the said order, appellant filed appeal before the Commissioner who also rejected the appeal only on the ground that the appellant has failed to produce the required EODC showing that they have fulfilled the export obligation. 2. Heard both parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order passed by the Commissioner is only on the ground th....