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TMI Blog1998 (5) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : V.K. Agrawal, Member (T)]. M/s. Calcutta Laminating Industries have filed this appeal against the Commissioner of Customs (Appeals ) Order dated 30-6-1997, in which their request for logging their D.E.E.C. Book was not accepted. 2. Shri Ashoke Gupta, learned Advocate submits that the appellants have exported Hessian Bags with LDPE Liner. These Bags were manufactured without impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Rules, 1944. 4. Learned Advocate submitted that as the Commissioner (Appeals) had not taken into consideration the certificates, furnished by them and their request for another opportunity for hearing, the matter may be remanded to him for re-consideration after taking into consideration the relevant documents. 5. Shri R.K. Roy, learned JDR contends that the Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned JDR mentions that the Assistant Commissioner s Order was passed on 9-12-1996 and the Commissioner (Appeals) decided the appeal on 30-6-1997 and six months period was more than sufficient for showing the fact by the appellant firm that they had not availed of the benefit of Rules 12 and 13 of the Central Excise Rules, 1944. We find no force in this submission of the learned J.D.R. Merely b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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