2011 (2) TMI 16

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..... bills had both the numbers, EPCG Licence numbers and Advance Licence numbers recorded on the same and therefore, the same were available at the time of export – order set aside and remit the matter to the lower authority for allowing the amendment and conversion of the shipping bills as prayed for - C/391/2009 - Final Order No. 325/2011 - Dated:- 17-2-2011 - Ms. JYOTI BALASUNDARAM, Dr. CHITT .....

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..... rther, the Central Excise authorities have certified regarding the use of imported inputs namely A-356 Grade Aluminum Alloy in the exported consignments. 4. We have heard the Ld. SDR. 5. We find that the adjudicating Commissioner has disallowed the amendment and conversion of EPCG shipping bills into DEEC shipping bills after noting that the certificate produced from the Central Excise aut .....

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