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TMI Blog2009 (11) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... ied area of Himachal Pradesh and availing exemption from excise duty. They have exported the commodity under 7 shipping bills as per the details given below : "Shipping Bill No. & Date Description of Goods FOB Under which scheme export was made 1417496 & 13-9-2004 Co-extruded multilayer film 472718 EPCG Cum DEPB 1422708 & 7-10-2004 Co-extruded multilayer film 687483 EPCG Cum DEPB 1448484 & 27-1-2005 Co-extruded multilayer film 128767 EPCG Cum DEPB 1480913 & 4-4-2005 Co-extruded multilayer film 2196227 EPCG Cum DEPB 1423756 & 13-10-2004 Co-extruded multilayer film 1770358 EPCG Cum DEEC 1428619 & 27-10-2004 Co-extruded multilayer film 2014916 EPCG Cum DEEC 1446703 & 24-12-2004 Co-extruded multilayer film 2147606 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia) Ltd. v. C.C. (EP) vide Order No. A/335/2006-WZB/C-II(CSTB) in Appeal No. C/4/2006, dated 17-3-2006 reported in 2006 (202) E.L.T. 433 (Tri.) = MANU/CM/0215/2006. 6. Learned SDR opposes the prayer of the appellant. He submits that the claim for drawback especially the brand rate requires detailed verification of the nature of inputs and the quantum of inputs and the actual quantity required for the export product including the duty payment on such quantity to determine the drawback rate. This requires verifying the statements referred to as DBK-I, II and III. Further, the goods which are exported under brand rate require to be verified at the time of export for correctness of the particulars as per drawback statements. As the goods have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant does not come under the guidelines issued by the Board. In fact, he has held that it amounts to "conversion of shipping bills" and not merely of amendment. One reason for not acceding to the request was that the goods have already been exported. The apprehension of the learned SDR that in respect of the goods already exported during the years 2004 and 2005, to cause verification to fix brand rate under the drawback rules is physically impossible deserves to be taken into account. In view of the above, the order of the Commissioner in not acceding to the request for amendment of shipping bills in terms of Section 149 cannot be held to be arbitrary. No case has been made out for exercise of discretion by the Tribunal in the light of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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