TMI Blog1996 (11) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : T.P. Nambiar, Member (J)]. The short question that arises for determination in this appeal is whether the appellants are eligible for the concession of the reimported goods under Notification No. 97/95 after cancelling entries of their previous exports at Delhi in the DEEC Book. 2. The learned Advocate Shri Jayaraj stated that the appellants are giving up their claim for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be permissible to treat their earlier export as non-DEEC export in strict law. I have no disagreement in accepting the above contention of the learned Counsel. As a matter of fact, if the competent Authority gives the permission to the exporter to retrospectively convert a DEEC Shipping Bill into non-DEEC Shipping Bill, after cancellation of logging of export in the DEEC Book, on strict legal inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants have been allowed the benefit as per Para 13 of the impugned order. He also fairly conceded that against this same Para 13 of the impugned order no appeal is filed by the Department. He therefore leaves the matter to the Bench. 4. We have considered the submissions of both the sides. It is now seen that the Department is not aggrieved with respect to the observations made by the Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the case of Chandrapur Magnet Wires (P) Ltd. v. Collector of Central Excise reported in 1996 (81) E.L.T. 3. We find the benefit of notification was made available to the appellants in case they had not availed Modvat credit on those inputs. The same principle laid down by the Hon ble Supreme Court is applicable to the facts before us. In that particular case after the Modvat credit which w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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