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TMI Blog2010 (6) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... y subject to the condition that the duty amounts are debited in the relevant tax credit certificate or DEPB scrip - Under these circumstances, reliance placed by the Commissioner (Appeals) on the decision of the Tribunal in the case of CC Mumbai v. Reliance Industries Ltd - availment of drawback on cenvat credit are not relevant - decisions of the Commissioner (Appeals) based or the precedent deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia under Target Plus scheme in accordance with the Paragraph 3.7 of Foreign Trade Policy from the whole of the duty of Customs leviable thereon under the first schedule to Customs Tariff Act, 1975 and whole of the additional duty leviable thereon under Section 3 of the said Customs Tariff Act, 1975 subject to certain conditions. There is no dispute that the conditions have been fulfilled. In all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CC, Mumbai v. Reliance Industries Ltd. - 2005 (188) E.L.T. 449 (Tri.-Mumbai), which has been relied upon by the Commissioner in his order. It was contended that the reliance of Commissioner is a decision which is related to DEPB scheme, which is totally different. It was also submitted that there is a major difference between the two notifications. In respect of Notification No. 32/2005-Cus., imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal in the case of CC Mumbai v. Reliance Industries Ltd. - 2005 (188) E.L.T. 449 (Tri-Mumbai), cannot be faulted with. We also find the decision followed by in the case CC, Tuticorin v. DCW Ltd - 2006 (206) E.L.T. 1024 (Tri. - Chennai) applicable. Question of availment of drawback on cenvat credit are not relevant. Since the decisions of the Commissioner (Appeals) are based or the precedent de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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