2009 (3) TMI 151

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..... [Order per : M. Veeraiyan, Member (T)].- Heard both sides, for a while on the application for early hearing and we decided to finally dispose of the appeal, as only a very short point is involved. 2. Ld. Advocate submits that the appellant, a 100% EOU exported a consignment and which has to be re-imported as there was some technical problems in the consignment and the same have been rectified and .....

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..... re passing an order of demand. It is also not disputed that the time limit of six months prescribed for re-export is not a rigid one. The submission that the goods reimported have been rectified and since re-exported has not been taken into account while passing the order. Therefore, we set aside the order of the Commissioner and remand the matter to the Commissioner to decide afresh after grantin .....

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