9911796707
TMI Blog2013 (2) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... e findings of the Commissioner (Appeals)- Revenue's appeal which is devoid of merit is dismissed. - Cus. Appeal No.11/2007 - - - Dated:- 20-11-2012 - SHRI S. K. GAULE AND DR. D. M. MISRA, JJ. Shri A. K. Biswas, Supdt. (A.R.) for the Department Per Shri S. K. Gaule : Heard the ld. A.R. for the Department. None present for the respondent. The Revenue filed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner allowed the de-bonding provisionally.. Aggrieved by the impugned order of the Assistant Commissioner, the respondent challenged the order of the Assistant Commissioner before the ld. Commissioner (Appeals) in case duty of Rs.2,16,994/- already paid by the respondent. The ld. Commissioner (Appeals) allowed the appeal of the respondent by holding that in case the respondent s l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also did not appear for hearing despite of hearing notice granted on 4.9.2010 31.10.2012. 4. We have considered the submissions of the ld. A.R. for the Department and perused the records. We find that the respondent sought de-bonding of their unit as per permission granted by the Development Commissioner, Falta Special Economic Zone. The Assistant Commissioner granted provisional de-bonding. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Rules, 2002 and Section 23 of the Customs Act, 1962 to the Commissioner for issue of necessary order for remittance of duty. If the appellant s letter dated 20.11.99 is not readily available in the office, then there is no bar to obtain a fresh application for remittance of duty as the impugned goods are still lying in the factory premises as claimed by the appellants. The dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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