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TMI Blog2017 (1) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts need to be considered in its correct perspective which indicates that HIPL had used chemicals and preservatives fish and fish products which are exported, though not to the quantity as indicated in standard input output norms - The statement very clearly indicates that there was usage of preservatives and chemicals, but not to the quantum as indicated in the standard input output norms. There was a requirement for giving only declaration of usage of chemicals and preservatives on the shipping bills has been withdrawn with effect from 01.04.2002 under DEPB scheme, it is decided that exporter shall be allowed to avail 04% DEPB benefit if he is otherwise eligible for such benefit. In the absence of contrary evidence to show that HIP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed less quantity of preservative in the exported goods not adhering to the standard, input output norms hence DEPB credit claim seems to be incorrect, show-cause notice dated 01.07.2003 was issued. HIPL and two others contested the show-cause notice on merits. The adjudicating authority after following due process of law, by the impugned order dropped the proceedings initiated through the show-cause notice as regards denial of DEPB credit. 3. Ld. Departmental Representative take us through the entire Order-in-Original. It is submission that the adjudicating authority has passed the order without considering the evidence on record in the form of Statement of General Manager of the exporting firm which indicated that HIPL never used chemi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular dated 04.06.2003 and submit that the said circular clearly states the benefit of DEPB should be extended if there is usage of meagre percentage of chemicals and preservatives. He would submit that the lower authorities have correctly adjudicated the matter. 5. On consideration of the submissions by both sides, and perusal of records, we find that the case of the revenue has no merits for more than one reason. 5.1 Firstly, we find from the statement of General manager of HIPL that he has specifically stated the quantum of preservatives used may be less in the processing of fish and fish products which are exported. The General Manager is a person who is responsible for all shop floor activity of the HIPL in the processing of fis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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