2000 (5) TMI 803

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.... JDR, for the Respondent. [Order]. -  This appeal arises out of and is directed against the Order-in-appeal dated 12-5-1998 passed by the Commissioner of Customs & Central Excise (Appeals), Ghaziabad. 2. The appellants are engaged in the manufacture of PVC Battery Separators falling under sub-heading No. 8517.00 of the Schedule to the CETA, 1985. The appellant exported a consign....

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....low and, accordingly, to avail concession copy of original AR4 was duly submitted. It was also submitted by him that in these circumstances, the party is entitled to take rebate based on the copy of the original invoice relying upon the decision of the Tribunal in the case of Collector of Central Excise, Chandigarh v. Kanwal Engineers, reported in 1996 (87) E.L.T. 141. In that case, it was held th....

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.... It was also submitted that copy of the original AR4 was placed before the Authorities below but there was no mention of original copy of AR4 in the respective orders. But the counsel drew my attention to the reply filed to the show cause notice in which it was clearly mentioned that original has been filed. In these circumstances, I am of the view that the matter will have to go back for reconsid....