2016 (12) TMI 262

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....entative ORDER None present for the appellant. Heard Ld Authorised Representative for the Revenue. 2.  The appellant has requested through their written submission dt 4.1.2016 to decide the case on merit and expressed that they would not attend the hearing before this Tribunal. 3.  This is an appeal filed against the letter/communication dt 29.9.2008 issued by the Asstt. Comm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellant is entitled to duty draw back on conversion duty-free shipping bills. 5.  We find force in the submission of appellant in as much as while rejecting their request for conversion of 3 duty-free shipping bill into duty draw back shipping bills, the Ld Commissioner has not afforded them an opportunity of hearing and explain their case with evidence. Needless to mention such action....