2010 (8) TMI 614

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....pellate Tribunal, South Zonal Bench, Bangalore [2009 (241) E.L.T. 416 (Tribunal)]. 2. The respondents M/s. Kineta Minerals and Metals Ltd., Jubilee Hills, Hyderabad were engaged in the business of export of iron ore. They filed two shipping bills Nos. 041 dated 12-2-2007 and 044 dated 22-2-2007 for the purpose of export of 55,000 metric tonnes and 44,000 metric tonnes of iron ore respectively through Krishnapatnam Port falling under the jurisdiction of Nellore Central Excise and Customs Division. The appellants passed the aforesaid shipping bills on 14-2-2007 and 26-2-2007. The respondents also paid the export cess at the time of processing shipping bills and the Cargo was loaded for shipment. However, in respect of shipping bill No....

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....Division holding that only 94,000 of iron ore were allowed for clearance under boat notes which was loaded into the vessels up to the midnight of 28-2-2007 and thus, it has to be construed that let export order was issued only for those quantities for which boat notes were issued, and the balance quantity of iron ore is liable to export duty and accordingly dismissed the appeal filed by the respondents. 5. Challenging the said order, the respondents preferred Customs Appeal No. 269/08 before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore. The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore which by its Final Order No. 68/09 dated 30-1-2009 set aside the order....