2009 (3) TMI 151

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....B. Yadav, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)].- Heard both sides, for a while on the application for early hearing and we decided to finally dispose of the appeal, as only a very short point is involved. 2. Ld. Advocate submits that the appellant, a 100% EOU exported a consignment and which has to be re-imported as there was some technical problems in the consignm....

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....es to be considered by the Commissioner before passing an order of demand. It is also not disputed that the time limit of six months prescribed for re-export is not a rigid one. The submission that the goods reimported have been rectified and since re-exported has not been taken into account while passing the order. Therefore, we set aside the order of the Commissioner and remand the matter to the....