2008 (12) TMI 183

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....han Lal, Advocate, for the Respondent. [Order per : P.K. Das, Member (J)].- Revenue filed this appeal against the order in appeal No. CC(A)CSP(169-170)D-II/05, dated 21-6-05 passed by Commissioner (Appeals). 2. The issue involved in this case is as to whether DEPB rate as prevailing on 5th October, 2004 or the new rate as on 6th October, 2004 would be applicable. 3. The relevant facts of ....

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....d shipping bill. Commissioner (Appeals) set aside the Adjudication Order. Hence, Revenue filed appeal. 4. After hearing both sides and on perusal of the record, we find that the main contention of the learned DR is that DEPB rate would be applicable as per computerised processed shipping bill as per Customs Public Notice No. 13/98, dated 20th March, 1998. In this connection, the learned DR drew....

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....te that the goods were presented on 5th October, 2004 and duly examined by the Customs Officer and Let export order was issued. Therefore, it is clearly evident that the goods were permitted for clearance and loading for exportation on 5th October, 2004. In this connection, the relevant portion of the Finding of the Commissioner (Appeals) is reproduced below: "In this case under consideration, ....