TMI Blog2009 (4) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have been condoned. We also notice that there is no discussion about the Tribunal order allowing conversion of shipping bills in the impugned order. - Since the Commissioner has not taken into account the decision of this Tribunal directing the Commissioner of Customs to consider conversion of shipping bills and also finding that order of the Commissioner was premature and actually he should have awaited the final decision on the application for conversion of shipping bills and also taking note of the fact that in the event of Commissioner of Customs Jamnagar allowing the conversion, the conversion would become infructuous because of the Commissioner’s impugned order, we remand the matter to Commissioner - C/49/2009 - A/1110/2009-WZB/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... physical export even if the duty paid on imported crude has gone into the manufacture of such furnace oil. Appellant was informed that as per All Industry Drawback Rate Schedule, a drawback rate of Rs. 1050/- per metric ton had been fixed for furnace oil. However, the same was restricted to supplies made to units in the SEZ only. However, drawback in respect of the same was not allowed on the ground that no drawback rate was fixed for physical export. 2. Appellants submits that towards the end of year 2007 when the Indirect Taxation team realized that the customs authorities were not permitting filing of drawback shipping bills for physical export of furnace oil, because they were of the opinion that the All Industry Drawback Rate under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sical export of furnace oil made by it in the month of February 2008. Similarly, in respect of physical exports of furnace oil made in the month of March 2008, another application seeking fixation of brand rate was made on 23-5-2008. Both these applications were accompanied by applications seeking condonation of delay in applying for brand rate of drawback. Appellant submits that under cover of its letter dated 20-5-2008, it applied to the Commissioner of Customs, Jamnagar seeking conversion of free shipping bills filed by it in respect of export of furnace oil in question into shipping bills under claim for drawback. The claim made by it under cover of letter dated 20-5-2008 was rejected by the Commissioner of Customs, Jamnagar and commun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had to be calculated from the date when the Director, Drawback, Ministry of Finance, Deptt. of Revenue advised the appellant for applying for brand rate of drawback and that, if that date was considered, there was no delay in filing the said application. It was further submitted that even assuming that there was delay in applying for fixation of brand rate of drawback, the same was within the period in which condonation of delay could be granted because of the fact that appellant had approached the Director, Drawback, Ministry of Finance, Department of Revenue, way back in December, 2007 seeking extension of All Industry Rate of Drawback for physical export of furnace oil but there was no response from the said department. Appellant furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal allowing the conversion. In any case, we find considerable force in the arguments advanced by the Ld. Advocate for the appellants that under the circumstances the delay should have been condoned. We also notice that there is no discussion about the Tribunal order allowing conversion of shipping bills in the impugned order. Under these circumstances we allow the early hearing application and proceed to decide the appeal itself with the consent of both the sides. 5. Since the Commissioner has not taken into account the decision of this Tribunal directing the Commissioner of Customs to consider conversion of shipping bills and also finding that order of the Commissioner was premature and actually he should have awaited the final deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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