9911796707
TMI Blog2006 (11) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (J)]. - The appellants have challenged the confirmation of duty in Order-in-Original No. 180/2004 dated 23-9-2004 by the Commissioner of Customs. The appellant is a 100% EOU. They exported frozen marine products in terms of the shipping bill noted in the impugned order. The Revenue proceeded against the exporter on the basis of the verification of shipping bills, it was noticed that D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EPB credit. It was contested by the appellants on the ground that the item is processed and preserved in terms of all the documents filed by them. There was only an error occurred in furnishing the details. They filed several pieces of evidence to substantiate their plea that what was exported was processed and preserved items and they were eligible for higher DEPB credit. This plea has been turne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 (172) E.L.T. 465 (Tri.-Mumbai) (v) Suresh Enterprises v. CC, Mumbai - 2005 (179) E.L.T. 466 (Tri.- Mumbai) (vi) Polynova Chemicals Industries v. CC, Mumbai - 2005 (179) E.L.T. 173 (Tri.-Mumbai) (vii) M. K. Fisheries v. CC, Cochin - 2002 (150) E.L.T. 998 (Tri.-Chennai) 3. The learned JDR reiterated the Departmental view. 4. On a careful consideration, we find that there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e evidence, it is clear that they had exported processed, preserved and frozen marine products. The findings recorded that they had not exported processed and preserved items, is not substantiated and rejection of evidence is not justified. In terms of the evidence produced, the plea of the assessee that what was exported was in terms of the licence is upheld. The Customs have no jurisdiction to r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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