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2011 (7) TMI 750 - CESTAT, MUMBAIDEEC scheme - erroneously the shipping bills were filed under DEPB scheme instead of DEEC scheme, which was detected subsequently - Circular No. 4/2004-Cus dated 16.1.2004 - On the basis of DC's Note, the Additional Commissioner agreeing with the Dy. Commissioner put up the file to the Commissioner, who agreeing with the lower authorities disallowed the conversion from DEPB to DEEC - The Consultant on behalf of the appellant submits that carbon content used in the steel falls within the range as prescribed in the Internet definition - While deciding the case, the Commissioner should give an opportunity to the exporter to produce all the evidences in support of their case to prove that export product was manufactured as per SION out of mild steel and as per the imported raw materials allowed by DGFT against their advance licence - Appeal is allowed by way of remand Commissioner (Export)
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