2005 (7) TMI 441

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.... Shri R.N. Viswanath, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellants have filed ROM application for modification of Final Order No. 409/2005, dated 17-3-2005. The appellants had filed drawback claim in respect of 22 shipping bills. The Commissioner has held that the appellants are not eligible for drawback. After detailed consideration, this Bench ha....

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....ufacture of the same. On specific query from the Bench as to whether the said Circular has been placed before the Bench while passing the order, the learned Counsel fairly submits that the said Circular was not placed before the Bench as the Board issued the Circular only on 21-3-2005. He prays that in the light of the clarification issued by the CBEC vide its Circular dated 21-3-2005, the Tribuna....