2015 (9) TMI 1311

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner : None For the Respondent : Ms. Indira Sisupal, AC (AR) ORDER Per P.K. Choudhary None appeared for the appellant. The case was listed for hearing on 16.1.2014, 17.4.2014, 4.12.2014, 16.2.2015, 28.2.2015 and 28.6.2015. Since the appeal relates to the year 2005 we do not find it proper to keep the appeal pending further. Accordingly, after hearing the learned AR for Revenue and base....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Chennai demanded duty of Rs. 87,26,869/- from the appellants by way of denial of DEPB credit which was availed during the period 1997-2002 in respect of the exports made under Notification No. 32/97-Cus. on the ground that the appellants have willfully obtained the DEPB by mis-declaration and that DEPB can be claimed only when inputs which have gone into the manufacture of export products have s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mounted to breach of the conditions of the said notification. It was on this basis that the above demand was raised. She relied on the following case laws:- (a) Leather Crafts (India) P. Ltd. Vs. Commissioner of Customs, Chennai 2011 (274) ELT 379 (b) Sierra Trading (P) Ltd. Vs. Commissioner of Customs, Chennai 2011 (269) ELT 246 (c) Sravani Impex Pvt. Ltd. Vs. ADG, DRI, Chennai 2010 (252....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ition. In the present case, we are not satisfied that the material on record establishes the above fact. Moreover, as pointed by learned AR, the Shipping Bill filed by the assessee do not contain any reference to the imports and value addition in terms of Notification No.32/1997. In this regard, we are not required to consider whether the drawback and DEPB benefit has been correctly allowed or not....