2013 (2) TMI 775

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.... order-in-appeal No. CMB-CEX-000-APP-257-1 dated 2.1.2012 passed by Commissioner of Customs & Central Excise & Service Tax (Appeals) Coimbatore. 2.  Brief facts of the case are that M/s Maestro Fashions, No.33, Sathappa Compound, Harvey Road Tirupur-641602 have been availing of the benefit of duty drawback scheme for the exports made by them in respect of export made under various shipping....

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.... Service Tax Drawback Rules 1995. 3. Being aggrieved by the said order-in-original, applicant filed appeal before Commissioner (Appeals) who rejected the same. 4. Being aggrieved by the impugned order-in-appeal, the applicant has filed this revision application under Section 129 DD of Customs Act, 1962 before Central Government on the following grounds :- 4.1 The order in original as well....

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....he applicants. 4.4 In view of the above reasons, it is submitted that the entire demand and imposition of penalties are not sustainable. 5.  Personal hearing scheduled in this case on 14.12.12 at Chennai was attended by Shri M.N. Bharthi, Advocate on behalf of the applicant who reiterated the grounds of revision application. 6.  Government has carefully gone through the relevant....

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..... The adjudicating authority was required to mention the shipping bill in the show cause notice / order-in-original. Applicant has claimed to have lost copy of show cause notice. In such a situation, the case is required to be remanded back to original authority to consider the matter afresh after intimating the details of shipping bills against which BRC was still pending as per records of depart....