2006 (11) TMI 459

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....dy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellants have challenged the confirmation of duty in Order-in-Original No. 180/2004 dated 23-9-2004 by the Commissioner of Customs. The appellant is a 100% EOU. They exported frozen marine products in terms of the shipping bill noted in the impugned order. The Revenue proceeded against the exporter on the basis of th....

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....reserved and hence, they were not eligible for higher DEPB credit. It was contested by the appellants on the ground that the item is processed and preserved in terms of all the documents filed by them. There was only an error occurred in furnishing the details. They filed several pieces of evidence to substantiate their plea that what was exported was processed and preserved items and they were el....

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....p;  Pradip Polyfils Pvt Ltd. v. UOI - 2004 (173) E.L.T. 3 (Bom.) (iv)   Avon Appliances v. CC, Mumbai-II - 2004 (172) E.L.T. 465 (Tri.-Mumbai) (v)     Suresh Enterprises v. CC, Mumbai - 2005 (179) E.L.T. 466 (Tri.- Mumbai) (vi)   Polynova Chemicals Industries v. CC, Mumbai - 2005 (179) E.L.T. 173 (Tri.-Mumbai) (vii)  M. K. Fisheries v. ....

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....n that the pleas raised by the appellants that Customs have no authority to reduce the benefit of FOB, is upheld by large number of above cited judgments. On examination of the evidence, it is clear that they had exported processed, preserved and frozen marine products. The findings recorded that they had not exported processed and preserved items, is not substantiated and rejection of evidence is....