2010 (8) TMI 916

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.... the Appellant. Shri P.M. Dave, Advocate, for the Respondent ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri S.K. Mall, learned SDR for the Revenue and Shri P.M. Dave, learned advocate for the respondent. 2. As per facts on record, M/s. Bhalaria Metal Craft Pvt. Ltd., located in District Thane supplied the stai....

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....t the above order, the Commissioner (Appeals) held in favour of the respondent on the point of jurisdiction and the proper officer to deal with the drawback claim. By taking into consideration the various provisions of drawback rules, as also SEZ Rules, 2006, he claimed that the proper officer defined in the said rules is Deputy Commissioner (Customs) having jurisdiction over the unit located in S....

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....appearing in the jurisdiction mentioned against Commissioner of Central Excise (Appeals), Surat-I, he has no powers to exercise appellate jurisdiction over SEZ Sachin. 6. The above view of the Revenue is being contested by the learned advocate by submitting that SEZ Sachin falls within Surat and as such there was no need for a separate mention of SEZ Sachin against the jurisdiction of Commis....