1998 (5) TMI 171

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....s. Shri R.K. Roy, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  M/s. Calcutta Laminating Industries have filed this appeal against the Commissioner of Customs (Appeals') Order dated 30-6-1997, in which their request for logging their D.E.E.C. Book was not accepted. 2. Shri Ashoke Gupta, learned Advocate submits that the appellants have exported Hessian ....

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....ey had not availed the benefit under Rules 12(i)(b) and 13(i)(b) of Central Excise Rules, 1944. 4. Learned Advocate submitted that as the Commissioner (Appeals) had not taken into consideration the certificates, furnished by them and their request for another opportunity for hearing, the matter may be remanded to him for re-consideration after taking into consideration the relevant documen....

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....herefore, find that there is a dispute over the factual position itself. On this point, learned JDR mentions that the Assistant Commissioner's Order was passed on 9-12-1996 and the Commissioner (Appeals) decided the appeal on 30-6-1997 and six months' period was more than sufficient for showing the fact by the appellant firm that they had not availed of the benefit of Rules 12 and 13 of the Centra....