2011 (2) TMI 16

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..... respondents   Per: Dr. Chittarajan Satapathy,   Heard both sides. 2. The impugned order has been passed by the adjudicating Commissioner disallowing the request of the appellants to amend the impugned Shipping Bills for inclusion of Advance Licence Numbers which were inadvertently not recorded at the time of filing the same.   3. Shri V. Balasubramanian, Learned Advocate for the .....

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..... the time of export. However, we find that the invoices submitted by the appellants along with the shipping 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. Taking the same into account and also the subsequent certification done by the Central Excise authorities, we are of the view that in .....

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