2001 (1) TMI 386

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.... Advocate with M. Chandese-kharan, Sr. Advocate for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal of the Revenue is directed against Order-in-Original No. 9/Commr/Cus/99 dated 27-7-1999 of the Commissioner of Customs, Amritsar. The order was passed with regard to an application filed by M/s. R.M.I. Cycles Ltd. (Respondents) for conversion of a DEEC shipping bill to a D....

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....99. The reasons were not accepted by the department and show cause notice was issued to this effect. The party has not brought any fresh evidence on record to support their cause. Therefore, to that extent the order of the Commissioner is not a speaking order. (ii) The party had not explained the so called delay in getting the DEEC books logged in January 1998 and the party has not given a....

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....s that a discretionary order passed by an authority is open to challenge only in very limited circumstances. He has drawn our attention to the guidelines on the same laid down in the judgment of the Kerala High Court in the case of M.K. Govinda Pillai v. Collector of Customs & C. Excise, Cochin [1994 (71) E.L.T. 881 (Ker.)]. Ld. Counsel submitted that the test is whether the authority has exercise....

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.... the Revenue's appeal has not brought out any grounds to successfully challenge the order. 5. It is not in dispute that the appellant could have filed Drawback shipping bill in the present case. It is their explanation that they had obtained a DEEC licence and accordingly had filed the Export shipping bill. However, they could not continue to function under DEEC scheme since they could not....