TMI Blog2014 (11) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench and must be heard by the Division Bench - the matter may be placed before the Division Bench in the normal course.. - Appeal No.C/450/10 - Misc. Order No. M/751/2014-WZB/C-IV(SMB) - Dated:- 11-9-2014 - P K Jain, J. For the Appellant : Mr Mayank Jain, Adv. For the Respondent: Mr M S Reddy, Joint Commissioner (AR) JUDGEMENT Per: P K Jain: 1. The case was heard and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the difference in duty involved or the duty involved; or (c) the amount of fine or penalty involved does not exceed fifty lakhs rupees. 3. It is seen that the issue involved in the present case is conversion of Shipping Bills for Duty Free Goods into Shipping Bill for drawback. The said situation is not covered by any of the sub-clauses, namely (a), (b) or (c) above. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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