2004 (7) TMI 545

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....ndal, SDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. - The present appeal has been filed against the Order-in-Appeal No. 29/PAT/CUS/APPEAL/2003 dated 9-9-2003 passed by the Commissioner of Customs (Appeals), Customs and Central Excise, Patna. The appellant-company in this case has requested for conversion of General Bill of Export to DEEC Bill of Export and accordingly making ....

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....have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be. 3. In the present case, the Commissioner (Appeals) has held that the appellant-company has not come up with any material evidence that the....