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TMI Blog2011 (7) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... roduce all the evidences in support of their case to prove that export product was manufactured as per SION out of mild steel and as per the imported raw materials allowed by DGFT against their advance licence - Appeal is allowed by way of remand Commissioner (Export) - C/848/10 - - - Dated:- 18-7-2011 - SHRI SAHAB SINGH, J Appearance: Shri S. Mishra Consultant for Appellant Shri Navneet SDR for Respondent Per: Sahab Singh This is an appeal filed by the appellant against the Order-in-Original No. S-6-Gen-7951/2007 Exp. D-Node dated 20.04.2009, which was communicated to them on 17.09.2010. 2. The brief fats of the case are that the appellant had filed 12 shipping bills between 23.08.2006 and 30.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation to the Chief Commissioner of Customs, who vide letter dated 5.5.2010 informed the appellant that the matter has been decided by the Commissioner (Export) and the appeal lies with the CESTAT. Since they have not got a copy of the order of the Commissioner (Export), they moved a Writ Petition No. 1778 of 2010 in the Hon'ble High Court of Mumbai and the Hon'ble High Court on 15.9.2010 directed the department to furnish a copy of the decision of the Commissioner (Export) referred to in para 3 of the letter dated 5.5.2010 written by the Chief Commissioner of Customs to the appellant. In pursuance of this order, the department provided a copy of the letter to the appellant on 17.9.2010 against which the present appeal. 3. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry No. 304363 dated 27.5.2005 and the said quantity was used for the manufacture of welding electrodes and the said welding electrodes were exported vide impugned shipping bills. He submitted that in view of the Range Superintendent's certificate, the export product exported under the impugned shipping bills was manufactured from the imported mild steel. He relied upon the decision of the Tribunal in the case of Man Industries Ltd. Vs. Commissioner of Customs, Mumbai - 2005 (184) ELT 0039 (Tri-Mum), wherein in a similar case the conversion of shipping bill was allowed by the Commissioner. He therefore requested that the Commissioner's order which is vague, non-speaking and needs to be set aside. 4. Learned SDR appearing on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rove that the export product was manufactured out of the raw materials imported by them as per licence. 5. Heard both sides. 6. From the Order-in-Original against which the appeal has been filed, it is found that this is a note-sheet of file of Commissioner (Export) in which the note has been initiated by the Apprising Officer of Customs proposing that permission for conversion of shipping bills filed by the appellant may not be accepted. Thereafter, the Dy. Commissioner has also proposed that the conditions (b) and (c) of the Circular have not been fulfilled. He also mentioned that the condition (e) of the Circular under which the exporter has not availed the benefit of DEPB though the benefit has not been denied to them. On th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport product was manufactured as per SION out of mild steel and as per the imported raw materials allowed by DGFT against their advance licence. The Commissioner can also specify the total duty involved in 12 shipping bills while deciding the matter finally. 8. Accordingly, I set aside the impugned order and remand the matter to the Commissioner (Export) with a direction to decide the matter afresh after giving an opportunity to the exporter of being heard and on the basis of all the documentary evidences to be produced by the exporter. 9. Appeal is allowed by way of remand in the above terms. Since the matter is old, he should decide the issue within a period of four months from the date of receipt of certified copy of this or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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