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TMI Blog2018 (3) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Madhu Mohan Damodhar, Member (Technical) Shri MS. Nagaraja, Advocate - for the Appellant Shri R. Subramanian, AC (AR) - for the Respondent ORDER Per: Bench The brief facts of the case are that the appellant-exporter requested for conversion of EOU Shipping Bills into Drawback Shipping Bills, The Appellants were a 100% EOU, which obtained in-principle approval from the Development Commissioner, MEPZ, on 26.09.2007, for de-bonding from EOU to DTA unit under EPCG Scheme. The Appellants paid the duty payable on the value of capital goods, raw materials and finished goods in stock as on 30.11.2007 as assessed by the ACCE and the NOC was issued by the ACCE on 19.12.2007. Final Exit Order from was issued by the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd written submissions which can be briefly summarized as under:- 2.2 The stock of raw materials, capital goods and finished goods held in stock as on 30.11.2007 were inspected and verified for assessment of their value for payment of duty. The ACCE issued NOC dated 19.12.2007. The Appellants in their Written Submission during hearing before the Commissioner on 15.12.2010 have categorically stated that the ACCE communicated the value of capital goods, raw materials and finished goods and duty thereon on 18.12.2007 (for the goods in stock as on 30.11.2007) and the assesse paid the duty on 18.11.2007 and NOC was issued on 19.12.2007. Therefore, the inputs and raw materials used for manufacture from 01.12.2007 were duty paid . The ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order. He further submitted that at the time of export of goods, the exporter has to state on the Shipping Bill, the description and all details for deciding whether the good are entitled to drawback. Since the appellant failed to mention the DBK declaration on the Shipping Bills, the request for amendment has been rightly rejected. 4. Heard both sides. 5. We find force in the submission made by the Id o counsel for the appellant that the very same issue has been decided by the Tribunal in the case of M/s. Sri Anjaneya Cottn Mills Ltd. (supra). The relevant portion of the order is reproduced below:- 5. The exports concerned have been made against zero duty imports made under EPCG scheme. The said scheme permits duty-f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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