2014 (8) TMI 439

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..... ufacturer exporters - whether to be treated as export or not - held that:- Petitioners have asked for clarification from the Board to remove the doubts in the matter and to stop the effect of the modus operandi circular No.1 of 2013 as well as to protect the interest on footwear export industries - The counter affidavit reveals that the petitioners' representation are pending consideration. - boar .....

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..... ies and Service Tax Drawback (Amendment) Rules, 2006. It transpires that the Additional Commissioner, Central Excise, Kanpur issued a modus operandi circular No.1 of 2013, dated 9.5.2013 to all the Central Excise Officers inviting the attention to a decision in the Customs and Central Excise, Kanpur vs. International (citation) Corrugators, in which it was held that the clearance packing materi .....

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..... this regard the petitioners have made representation to the Finance Ministry as well as to the Central Board of Excise and Customs. In this regard, the Joint Secretary, Ministry of Finance, by a letter dated 15.6.2013 has commented that the modus operandi circular dated 29.5.2013 issued by the Additional Commissioner was issued without informing or intimating the Ministry. Sri Bharatji Agarwal, t .....

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