TMI Blog2007 (10) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... items for export mentioned in the LOP were Computer Software Services at the client s sites abroad. The appellants thereafter entered into a Legal Agreement in terms of Para 5.1 of EOU Scheme and Para 8 of SEZ Scheme. The legal agreement was accepted by the Asstt. Development Commissioner. As per Para 8 of this agreement, the appellants were subject to conditions stipulated and required for availing exemptions from duty of Customs and Excise under the relevant Customs and Excise Notifications and any Customs Duties/Excise Duties and interest payable to leviable by the Government for failure to fulfillment of such conditions was recoverable under Section 142 of the Customs Act. The appellants received various letters from SEEPZ, Mumbai enq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he correspondence available with this office, it is seen that the LOP bearing No. PER/63(2202)SEEPZ/EOU/IA(II)77/2002-03/2389 dated 9-10-2003 (it should be 9-1-2003) issued by the Development Commissioner, SEEPZ, SEZ, Mumbai has expired on 9-1-2002 (it should be 8-1-2006). Therefore, issuance of certificate to that effect does not arise. 2. The appellants filed an appeal against the said letter dated 20-11-06 before the Commissioner (Appeals), Central Excise Customs, Nagpur and the Commissioner (Appeals), vide order No. SVS/134/NGP-1/2007 dated 22-2-2007, dismissed the appeal on the ground that the communication under question is not a decision or order passed under the Customs Act or Central Excise Act and, therefore, not appealable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided by the Commissioner (Appeals). 5. The appellants have contended that in this case, because of the insistence of the Central Excise authorities to take out Customs Bonded Warehouse licence under Section 58 and 65 of the Customs Act, 1962, the office of the Development Commissioner was pursuing the issue regarding availing of Income Tax benefits as an EOU and ultimately the Development Commissioner has issued a Show Cause Notice on 5-4-2007 for wrongly availing the Income Tax benefits. Basis for issue of such a Show Cause Notice is that Customs Bonded Warehouse Licence is necessary. This will show that the appellants rights were directly affected and because of the opinion expressed by the Dy. Commissioner of Central Excise in his let ..... X X X X Extracts X X X X X X X X Extracts X X X X
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