9911796707
TMI Blog2014 (12) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that in this case, in the communication from the Asst. Commissioner forwarded to the appellant stating that the learned Commissioner has taken the decision. Therefore, I hold that the appeal is maintainable before this Tribunal against the order of the Commissioner. There was an alert circular issued against the appellant therefore, it was the compelling reason for not filing the shipping bills under drawback scheme. In these circumstances, the learned Commissioner has committed an error for not considering the request of the appellant for conversion of free shipping bill to drawback scheme. - matter remanded back - Decided in favour of assessee. - C/779/2011-Mum - Final Order No. A/1029/2014-WZB/C-IV(SMB) - Dated:- 16-5-2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l instead or drawback scheme. In these circumstances, they have filed free shipping bills which can be allowed to convert into drawback scheme as per C.B.E. C. Circular 36/2010-Cus., dated 23-9-2010. He further submits that the Rule 12 of Drawback Rules, 1995 deals with the situation and there is an exemption for mentioning in the shipping bill regarding the details of drawback as it is not controlled by the assessee and the learned Commissioner has power to convert free shipping bill into drawback scheme. Therefore, he prays that impugned order be set aside and the appeal be allowed. 5. On the other hand, the learned AR opposes the contention of the learned Counsel and submits that the order has been passed by an Asst. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned AR is self contradictory as on one hand he submits that the Commissioner is not proper officer, the Asst. Commissioner is the proper Commissioner and on the other hand, he submits that the impugned order has been passed by the Asst. Commissioner. The stand of the learned A.R. is not consistent. Further, I find that in this case, in the communication from the Asst. Commissioner forwarded to the appellant stating that the learned Commissioner has taken the decision. Therefore, I hold that the appeal is maintainable before this Tribunal against the order of the Commissioner. 7.1 Further I find that as there was an alert circular issued against the appellant therefore, it was the compelling reason for not filing the shipping bills ..... X X X X Extracts X X X X X X X X Extracts X X X X
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