2004 (11) TMI 353

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....ant. Shri O.P. Arora, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals). The brief facts of the case are that the appellant is a 100% EOU and they were clearing the goods manufactured by them to Domestic Tariff Area (DTA) after getting necessary....

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....he goods in view of the Para 9.9(e) of EXIM Policy as they had certain orders pending from their customers which were to be executed in pursuance to the Commissioner granting permission under Para 9.9(b) of EXIM Policy and due to certain reasons commitments could not be fulfilled. Therefore, in the month of September 2000 they filed a revised return claiming the clearance for the month of May unde....

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.... Policy. The appellant had permission under both paras to clear the goods to DTA and appellant voluntarily chose to clear the goods to DTA under Para 9.9(e) of the policy and, therefore, now the appellant cannot ask for any change by filing a revised return. 7. We find that admitted facts of the case are that the appellants were having permission to clear the goods under Paras 9.9(b) and 9....