2017 (6) TMI 1216

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....enue filed this appeal against the order of the Commissioner of Central Excise, Kolkata-IV Commissionerate. 2. Heard the Ld. AR appearing on behalf of the revenue. None appears on behalf of the respondent-assessee despite notice. Since the issue lies in a narrow compass, the appeal is taken up for hearing. 3. The Respondent exported jute goods classifiable under Chapter 63 of First Sch....

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....e of the first shipping bill was before 24-10-2006 and allowed the application where Let Export date was on or after 24-10-2006, and also refrained from imposition of penalty. Hence, revenue filed this appeal. 4. The Ld. AR on behalf of the revenue drew the attention of the Bench to the grounds of appeal. It is submitted that there was a strike in the respondent's factory from 5-1-2007 to 8-....