TMI Blog2015 (1) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) TMI 46 - CESTAT CHENNAI) this Tribunal has examined the decision of Actavis Pharma Manufacturing Pvt. Ltd. (2012 (12) TMI 152 - CESTAT, CHENNAI) relied upon by the learned AR and considered the fact of the case are not similar as in that case shipping bills were filed for the conversion of the shipping bills from Advance Licence Scheme to DEPB Scheme. In this case the facts are of similar to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /C-IV(SMB) - Dated:- 23-1-2014 - Shri Ashok Jindal, Member (J) Shri Sanjay Dwivedi, Advocate, for the Appellant. Shri D. Nagvenkar, Addl. Commissioner (AR), for the Respondent. ORDER The appellants are in appeal against the impugned order denying conversion of shipping bills filed for obligation under the EPCG scheme to DEPB scheme. 2. Heard both sides. 3. The learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me to DEPB scheme. To support his contention he placed reliance on the decision of this Tribunal in the case of Actavis Pharma Manufacturing Pvt. Ltd. v. CC, Chennai - 2012 (279) E.L.T. 517 (Tri.-Chennai). 5. Considered the submissions made by both the sides. 6. The case law relied on by the learned AR is not relevant to the facts of this case as in that case free shipping bill was filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on are similar. Therefore, on the basis of the document produced at the time of export the adjudicating authority should have allowed the conversion. As those documents have not been examined by the adjudicating authority therefore, the matter needs examination at the end of the adjudicating authority to verify the fact that for conversion from EPCG scheme to DEPB scheme the export documents are s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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