2004 (6) TMI 132

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..... itlement for certain exports made by them, A DEPB licence was obtained documents were to be verified by the DEPB Section of the Jawahar Custom House Sheva district Raigad. On verification, they were issued a letter dated 11-9-2002, as it was found that they had claimed against Sr. No. 353 of product code 61, however as per the General Notification No. 12 for DEPB rate the claim were available up .....

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..... d rely upon Para 3(e) of the Tribunal decision in case of Kobian ECS India Pvt. Ltd. [2003 (157) E.L.T. 662]. Both sides agree that in the present case, no order under the Customs Act, 1962 has been passed by the Dy. Commissioner. 4. On considering that the provision of Section 129A(1)(b) of Customs Act, 1962 provide for cognizance of appeals filed by a person aggrieved by "an order passed by Co .....

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