2017 (10) TMI 1430

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hereinafter referred to as 'applicant') against the order of Commissioner (Appeals), Ranchi, who allowed rebate of duty to M/s. Electrosteel Steels Ltd. (hereinafter referred to as respondent). 2. Brief fact of the case are that the respondent had got an order for export of DI pipes. However, since the respondent in their factory at Bokaro had the facility to produce only semi-finished DI pi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ound that the said rebate claim falls under the jurisdiction of Assistant Commissioner, Division KDH-I Khardah, West Bengal wherefrom the goods were exported. Being aggrieved, the respondent filed an appeal before Commissioner (Appeals) and the Commissioner (Appeals) has allowed the appeal of the respondent. Present Revision application has been filed by applicant on the ground that the goods were....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (Appeals) order is sought to be revised on the sole ground that the goods have been exported by the respondent from Khardah, West Bengal, not falling in the jurisdiction of Bokaro Division where the respondent filed the rebate claim. This fact is undeniable but at the same time it cannot be overlooked that respondent was compelled to send the semi-finished DI pipes to the Khardah unit for some mi....