2006 (12) TMI 59

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..... /2007 - Dated:- 28-12-2006 - [Order per: S.L. Peeran, Member (J)] - This appeal arises from OIA No. 146/2004, dated 24-8-2004 by which the Commissioner (Appeals) has confirmed the 010 No. 06/2004, dated 11-6-2004 passed by the Deputy Commissioner of Customs. The appellants had exported 863 bundles of Rubber Mats and one bundle of joiner to Australia. The goods were returned and as a result, th .....

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..... E v. Parle Exports (P) Ltd. - 1988 (38) E.L.T. 741 (S.C.) (iii) Sidhmukh Flexible Packaging (P) Ltd. V. CCE, Indore - 2005 (191) E.L.T. 983 (Tribunal) 3. The learned JCDR submits that the issue pertaining to the eligibility of SSI exemption is required to be re-examined by the Original Authority. The learned Counsel, in reply, submits that this aspect has been examined and the Certificate is .....

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