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2017 (7) TMI 787 - HC - CustomsAmendment and conversion in shipping bills - It appears that the Assessee had, inadvertently, in the Shipping Bills filed at the time of exports only adverted to the EPCG Scheme. It is the Assessee's case that the invoices filed along with the Shipping Bills carried both the EPCG License Number as well as the Advance License Number - Held that: - there is an inconsistency with regard to the facts as found by the Adjudicating Authority and those found by the Tribunal with regard to whether or not Advance license numbers were referred to in the invoices filed by the Assessee along with the shipping bills. The Tribunal being the final fact finding authority, we would have accepted the finding returned by it but for the fact that the Revenue has placed an invoice before us to which we have made a reference above which clearly does not advert to the Advance License Number - the Assessee has also placed on record its certificate, dated 13.01.2009 issued by the Superintendent of Central Excise to demonstrate that the aforementioned goods, imported under the Advance License were used in the manufacture of excisable goods which in turn were exported by the Assessee. The Adjudicating Authority will on facts reexamine all the relevant invoices and return a finding of fact as to whether or not the Advance License Numbers were adverted to on the said invoices - appeal allowed by way of remand.
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