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TMI Blog2011 (2) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... ted their entire claim of other 4 Shipping Bills which were not part of the show-cause notice. In respect of 4 Shipping Bills not covered by the show-cause notice, the Asstt.Commission is free to issue fresh show-cause notice and decide the case as per law, after giving reasonable opportunity of being heard to the exporter. - C/859/09-Mum - - - Dated:- 22-2-2011 - Mr. Sahab Singh, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g show-cause notice, vide Order-in-Original dated 2.5.2008. The Commissioner (Appeals) also confirmed the Order-in-Original vide the impugned order. The ld.counsel for the appellant submits that they had submitted the required information for each and every Shipping Bills and they have also submitted the copy of the Customs attested invoice which showed that they had filed the declaration. He fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requirements have not been fulfilled by the Exporter. Therefore, the Commissioner (Appeals) has rightly rejected their claim by confirming the Order-in-Original. 3. I have seen the case records. On going through the general instruction No.11 of DEPB rate schedule, the exporter has to declare in the Shipping Bills the following details:- "(i) Description of the composite product incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) in this case. 4. The ld.counsel submits that the Order-in-Original and the Order-in-Appeal are in respect of 2 Shipping Bills No. 5274398 and 5286278 in respect of which the total amount due is Rs. 51,694. But the department has rejected their entire claim of other 4 Shipping Bills which were not part of the show-cause notice. In respect of 4 Shipping Bills not covered by the show-cau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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