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TMI Blog2024 (10) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... tile Mills Ltd [ 2007 (4) TMI 6 - SUPREME COURT] , it can be safely held that the revenue cannot go beyond or behind the decision of the Development Commissioner. It is unable to read any such power in Section 3 (1) of the Central Excise Act, 1944 and Rule 100 (A) of Central Excise Rules, 1944, which were relied upon by the learned counsel for the appellant. Thus, there are no reason to interfere in this appeal. The appeal fails and is hereby dismissed. - HONOURABLE SRI JUSTICE SUJOY PAUL AND HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO For the Appellant : Sri Dominic Fernandes, learned Senior Standing counsel for CBIC For the Respondent : Sri Lakshmi Kumaran Sridharan, Learned Counsel. JUDGMENT PER: (HON BLE JUSTICE SUJOY PAUL) With c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... These items are falling under different headings, but the Office of Development Commissioner erroneously treated them as single item viz. Spun Yarn Cotton, Synthetic and Blends . Learned counsel for the appellant further placed reliance on para No. 27 of the Order-in-Appeal dated 31.12.2003, which reads as under: 27. The focal point in the present case are the words in Para 9.24 of the EXIM Policy 1997-2002 as it existed then, If a unit manufactures and exports several products, bunching of such products for disposal in the DTA may be permitted provided that the total sale effected is within the overall ceiling. DTA sale of an individual item in a bunch shall, however, not exceed the normal percentage entitlement for that item as provided u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intentions of the Ministry of Commerce of the Govt. of India, is not favouring bunching of products within the HS code. 4. Sri Dominic Fernandes, learned counsel for the appellant submits that a plain reading of para No.9.24 of the Exim Policy 1997-2002 (Hand Book) shows that there are certain conditions which are required to be fulfilled, one such condition was regarding bunching and even if bunching is allowed, the DTA sale should be within six digit HS code. By taking this Court to para No.28 of the Order-in-Appeal, learned counsel for the appellant submits that the learned Development Commissioner expressed that the decision of the Government, whereby the requirement of fulfilling six digit HS code was done away with effect from April, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point involved in this matter is no more res integra. Similar question cropped up before the CEGAT, New Delhi, in the case of Ginni International Ltd. Vs. Commissioner of C.Ex., Jaipur 2002 (139) E.L.T.172 (Tri.-Del), wherein the Tribunal at relevant para opined as under: 7. We find force in the submission of the learned counsel for the Appellants that once the Development Commissioner has allowed them the permission to sell the goods up to a fixed value in the DTA, the Revenue cannot disallow the clearance and demand Central Excise duty on the ground that the entitlement was required to be restricted to 50% of the FOB value of Physical Exports. If the Revenue is of the view that the value of deemed export should not have been taken into co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar that once Competent Authority i.e., Development Commissioner has taken a view and passed an order, it is no more necessary to go beyond or behind it. The Department has committed error in taking different view and no fault can be found in the impugned order. 10. No other points are pressed by the learned counsel for the parties. 11. We have heard and perused the record available. 12. Reverting back to the substantial questions framed by this Court, it is crystal clear that the core issue is whether the Department can be permitted to raise eyebrows on the decision of the Development Commissioner. In the instant case, the Department preferred representation to the Development Commissioner to reconsider his decision and thereafter, the Deve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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