9911796707
TMI Blog2010 (8) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri S.K. Mall, learned SDR for the Revenue and Shri P.M. Dave, learned advocate for the respondent. 2. As per facts on record, M/s. Bhalaria Metal Craft Pvt. Ltd., located in District Thane supplied the stainless steel utensils cutlery and some other artic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our of the respondent on the point of jurisdiction and the proper officer to deal with the drawback claim. By taking into consideration the various provisions of drawback rules, as also SEZ Rules, 2006, he claimed that the proper officer defined in the said rules is Deputy Commissioner (Customs) having jurisdiction over the unit located in SEZ. He accordingly, set aside the impugned order of the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise (Appeals), Surat-I, he has no powers to exercise appellate jurisdiction over SEZ Sachin. 6. The above view of the Revenue is being contested by the learned advocate by submitting that SEZ Sachin falls within Surat and as such there was no need for a separate mention of SEZ Sachin against the jurisdiction of Commissioner of Central Excise (Appeals), Surat-I. 7. I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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