2011 (5) TMI 75

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..... uthority who has passed the impugned Order-in-Appeal were authorized under the said circular dated 16.1.2004 to deal with a case of conversion of Shipping Bills from one export promotion scheme to another export promotion scheme - The appeal is thus allowed by way of remand - C/53/2011 - - - Dated:- 5-5-2011 - Dr. Chittaranjan Satapathy, J. Smt. L. Maithili, Advocate for the Appellants .....

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..... n they have passed the impugned orders. Moreover, under the Board s Circular dated 16.1.2004 dealing with conversion of Shipping Bills from one export promotion scheme to another, the jurisdictional Commissioner alone has been empowered to allow such conversion subject to five conditions specified in paragraph 3.2 thereof. Neither the Authorized Officer who has issued the initial letter of rejecti .....

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