9911796707
TMI Blog2011 (6) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... synthetic grey fabrics to a 100% EOU M/s. Mubashira Silk Mills, Surat. The supply was made under ex-bond shipping bill dated 07.09.01 on deemed export basis, against CT-3 certificate of the 100% EOU. 3. At the time of de-bonding of SEZ unit in the year 2007, it was found by the Revenue that re-warehousing certificate in respect of the above goods cleared under shipping bill dated 07.09.01 was not received by the consignee EOU. Accordingly they were issued a show cause notice dated 12.09.01 proposing to confirm demand of duty of Rs.3,19,358/- as also for imposition of penalty. The said show cause notice culminated into an order passed by the original adjudicating authority confirming the demands and imposing penalties. 4. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise, Customs & Service Tax Surat-I erred in passing Order-in-Appeal in respect of the above said OIO as he has no appellate jurisdiction over any order passed by the Deputy Commissioner of Customs, SEZ Sachin, because the impugned order is in respect of Customs matter whereas CCE (Appeals) Surat-I has jurisdiction over Central Excise matters vide Notification No.14/2002-CE (NT) dated 08.03.02. Customs jurisdiction vests with the Hon ble Chief Commissioner of Customs Ahmedabad and consequently appeals will lie with the Commissioner of Customs (Appeals), Ahmedabad in terms of Notification No.16/2002-Cus(NT) dated 07.03.2002. 6. Learned DR appearing for the Revenue has also drawn my attention to the Tribunal s order No.A/1296-129 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue, he would re-decide the same, after taking into account the Board s Circular No.43/2007-Cus, dt.5.12.07, relied upon by the Revenue in support of their plea that in case of dis-claimer by SEZ unit, the claim of DTA unit is required to be examined by the Commissionerate of Central Excise, having jurisdiction over the DTA unit. However, it is clarified that the said circular would not be binding upon him, if the appellate authority, in the light of the relevant provisions of law considers otherwise. 9. In as much as an identical issue is involved, I would like the matter to be remanded to Commissioner (Appeals) for deciding his jurisdiction to decide the appeal, in the light of the Board s Circular and Gujarat High Court s judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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