2006 (12) TMI 59

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....004 by which the Commissioner (Appeals) has confirmed the 010 No. 06/2004, dated 11-6-2004 passed by the Deputy Commissioner of Customs. The appellants had exported 863 bundles of Rubber Mats and one bundle of joiner to Australia. The goods were returned and as a result, the Revenue has proceeded to demand Excise duty at 16% on the re-import of the goods. 2. The appellant's contention is that r....

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....05 (191) E.L.T. 983 (Tribunal) 3. The learned JCDR submits that the issue pertaining to the eligibility of SSI exemption is required to be re-examined by the Original Authority. The learned Counsel, in reply, submits that this aspect has been examined and the Certificate issued by the Superintendent is at pg. 15 of the paper Book and the same is not disputed by the authorities. 4. On a ca....