9911796707
TMI Blog2003 (10) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Jeet Ram Kait, Member (T) (Oral)]. This appeal by Revenue is directed against the Order-in-Appeal No. C. Cus. 1329/97, dated 4-11-97, by which the ld. Commissioner (Appeals) has held that since the DEEC book had been got delogged after obtaining a no objection from DGFT, the exports have become non-DEEC exports. The ld. Commissioner therefore, held that in such a situation the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d ld. DR, Shri A. Jayachandran, who has reiterated the grounds of appeal. 3. Appearing on behalf of the respondents ld. Consultant Shri M.S. Kumaraswamy, submits that the respondents had got the DEEC book delogged after obtaining a no objection from DGFT. In view of this clear direction, the benefit of Notification No. 97/95 has been rightly extended by the ld. Commissioner (Appeals). He furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al against the order. He further submitted that in any case the lower adjudicating authority has passed a fresh order rejecting the claim of the respondent. In view of the above submissions, ld. DR submits that the order-in-appeal passed by the Commissioner (Appeals) may be set aside and the order of the lower authority be restored. 4. We have carefully considered the rival submissions and find ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
