TMI Blog2010 (4) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings for demanding duty after allowing the benefit of the Notification as claimed by the Respondents. Held that- plea of non fulfillment of condition of Cao content not maintainable now as would amount to review of earlier order of Tribunal. No reason to interfere in impugned order allowing exemption under Notification No. 79/95-C.E. - C/176-186/2006 - A-259-269/KOL/2010 - Dated:- 13-4-2010 - S/Shri S.S. Kang, Vice-President and M. Veeraiyan, Member (T) REPRESENTED BY: Shri J.A. Khan, SDR, for the Appellant. Dr. Samir Chakraborty, Advocate Assisted by Shri A. Biswas, Advocate, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - All these Appeals by the Department arise out of different Orders of Original Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e strictly construed, as settled by the Hon'ble Supreme Court. In the event of any ambiguity, the same should be interpreted in favour of the Revenue, as settled by the Hon'ble Supreme Court in the case of OBLUM Electrical Industries v. 2ollector of Customs, Bombay reported in 2001 (129) E.L.T. 273 (S.C.) (sic). He draws out attention that the Tribunal in their earlier Order has clearly held that the condition relating to CaO contents being more than 53%, has been violated and therefore, the Orders of the Commissioner are not legal and proper. 5. Learned Advocate for the Respondents submits that the earlier Order of the Tribunal dated 26-6-02 is a limited remand Drawmg our attention to para 8 of the said Order, he submits that the Origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her contending that in terms of clause 109D of Handbook Procedure Volume-I in the Exim Policy 1992-97, an application for any duty free licence should be in the prescribed form and all the columns shall be duly filled including the quantity of each item to be imported, its broad technical characteristics and its CIF value, based on the prevailing international price. Similarly, each item of export with its 'broad technical characteristics' shall be enumerated and FOB value of each item shall be specified. Based on these conditions of the licence, it is argued that they had furnished to the licensing authority in their application for Advance Licence a particular CaO content in the lime stone to be imported by them. It is contended that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput of such technical features/characteristics as per endorsement in the DEEC Book. 'In the instant cases from the above-mentioned letter dated 22nd July, 1998 of the DGFT authorities and the entries made in the DEEC Book it would be seen that the export obligation under the subject Advance Licences had been duly fulfilled and discharged to the satisfaction of both the Licensing authorities and Customs authorities concerned and the LUT (Legal Undertaking) executed by the appellant was duly discharged by the Licensing Authorities as per para 126 of the Hand Book of Procedure.' 'Obviously the logging in the DEEC Book by the concerned Customs Officers was done upon they being, inter alia, satisfied that the export product had incorporated i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed to the requirement of the Advance Licence/DEEC Book and consequently the said Notification and hence no duty of customs was pay able on the said goods. In this respect reliance is placed upon the decision of the Supreme Court in the case of Obulum Electrical Industries Pvt. Ltd. v. Collector of Customs, 1997 (94) E.L.T. 449 (S.C.).' 8. It is observed that the Commissioner has not recorded any finding on the above contentions of the appellants. We are of the view that the appellants cannot be held to have violated the provisions of advance licence, DEEC Book scheme and exemption notification on the ground of non-compliance with only one of the conditions of the licence and consequently, on that ground alone the demand of customs duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Department is not questioning the findings of the compliance relating to other conditions, as held by the Commissioner. The Department submits that the condition relating to CaO con tent has not been fulfilled by the Respondents and therefore, they are not eligible for the benefit of the Notification No. 79/95-C.E., dated 31-3-95 and therefore, the Orders of the Commissioner are not legal and proper. Any discussion or ruling on this issue, in our considered opinion, will amount to reviewing the Order of the Tribunal dated 26-6-02. As we do not have powers of review, the prayer of the Department cannot be accepted. The Commissioner's finding regarding the compliance with the other conditions, as directed by the Tribunal vide Order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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