2007 (1) TMI 430

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....ent. [Order per : S.L Peeran, Member (J)]. -  This Revenue's appeal arises from the Order-in-Appeal No. 227/2004-C.E., dated 20-10-2004 setting aside the Order-in-Original No. 11/2004 dated 16-8-2004 passed by the Jt. Commissioner of (sic) 2. The Respondent is an exporter of textile articles and fabrics and they have exported the goods under proper shipping bills. However the Departme....

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.... following the proper procedure laid down by the Rule. He has also noted that there is no allegation that the goods have not been exported. He has noted that there was only procedural lapses and the same is condonable in the I light of the CESTAT decision in the case of Collector of Central Excise v. T.I. Cycles India [1993 (66) E.L.T. 497 (T)]. He condoned the delay. The Commissioner (Appeals), i....