2003 (10) TMI 446

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....y, Advocate, for the Respondent. [Order per : Jeet Ram Kait, Member (T) (Oral)].  This appeal by Revenue is directed against the Order-in-Appeal No. C. Cus. 1329/97, dated 4-11-97, by which the ld. Commissioner (Appeals) has held that since the DEEC book had been got delogged after obtaining a no objection from DGFT, the exports have become non-DEEC exports. The ld. Commissioner therefo....

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....ods were exported under DEEC. 2. Heard ld. DR, Shri A. Jayachandran, who has reiterated the grounds of appeal. 3. Appearing on behalf of the respondents ld. Consultant Shri M.S. Kumaraswamy, submits that the respondents had got the DEEC book delogged after obtaining a no objection from DGFT.  In view of this clear direction, the benefit of Notification No. 97/95 has been right....

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....r and there was no need for the department to go in appeal against the order. He further submitted that in any case the lower adjudicating authority has passed a fresh order rejecting the claim of the respondent. In view of the above submissions, ld. DR submits that the order-in-appeal passed by the Commissioner (Appeals) may be set aside and the order of the lower authority be restored. 4.&ems....