2004 (11) TMI 353

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..... ang, Vice-President]. Heard both sides. 2. The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals). The brief facts of the case are that the appellant is a 100% EOU and they were clearing the goods manufactured by them to Domestic Tariff Area (DTA) after getting necessary permission from the competent authority. During the month of May 2000, the appella .....

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..... m their customers which were to be executed in pursuance to the Commissioner granting permission under Para 9.9(b) of EXIM Policy and due to certain reasons commitments could not be fulfilled. Therefore, in the month of September 2000 they filed a revised return claiming the clearance for the month of May under Para 9.9(b) of EXIM Policy as they have necessary permission. 4. The appellant relied .....

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..... chose to clear the goods to DTA under Para 9.9(e) of the policy and, therefore, now the appellant cannot ask for any change by filing a revised return. 7. We find that admitted facts of the case are that the appellants were having permission to clear the goods under Paras 9.9(b) and 9.9(e) in the month of May 2000. The appellant chose to clear the goods under Para 9.9(e) of the EXIM Policy and i .....

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