TMI Blog2013 (10) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... vation of appellate authority has not been disputed by the department by any documentary evidence, hence, the observation of appellate authority that original triplicate copy of Shipping Bill was retained by the customs required to be upheld. - appellate authority has mentioned that the applicant deposited their EP copy of SB with DGFT to claim the benefit of ‘Focus Product Scheme’ and the proof of submission of EP copy with the DGFT was also submitted for reconstruction of file. The Para 2.23 of Handbook of Procedures of DGFT it is stipulated that whenever original documents have been submitted to different nominated agency/RA, applicant can furnish photocopy of documents duly certified by him in lieu of original. Therefore, Government not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the valid document to claim drawback. Accordingly rejected the drawback claims of ₹ 1,10,432/- in terms of Public Notice No. 336/2001, dated 10-12-2001 issued by the Commissioner of Customs, Chennai. 3. Being aggrieved with the impugned order, the respondent filed appeals before the Commissioner (Appeals), Central Excise, Noida. After going through the facts and evidence available on record and the submissions made by the party in their grounds of appeals as well as submission made during the course of personal hearing the Commissioner (Appeals), Central Excise, Noida has observed that respondent submitted all the documents except the original copies of shipping bills for reconstruction of file. The documents which were not produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping bills is sufficient documents for sanction of drawback is not in spirit of the Drawback Rules/Public Notice issued by the Chennai Commissionerate. 4.3 The Public Notice No. 336/2001, dated 10-12-2001 issued by the Commissioner of Customs, Chennai stipulates as under : Quite often, the triplicate are that traceable at all, copies of the shipping bill or the drawback claims the necessity for reconstruction of claims arise. It was pointed out at the drawback committee meeting by the members that exporters are not aware of the documents required to be submitted for reconstruction in case of loss of original claim or triplicate copy of the shipping bill, etc. Where the claim could not be considered by the department because of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 (276) E.L.T. 145 (S.C.)], has held that a provision for exemption, concession or exception, as the case may be, has to be construed strictly and if the exemption is available only on complying certain conditions, conditions have to be complied with. 5. Personal hearing was scheduled in this case on 29-8-2013. Shri L.K. Narang, Dy. Commissioner attended hearing on behalf of the applicant department who reiterated the grounds of Revision Application. Shri Ashok Kumar and Shri Vijay Chopra appeared for hearing on behalf of respondent and stated that order-in-appeal being legal and proper, may be upheld. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d a copy of the same to the Customs for reconstruction of file. Therefore, the rejection of the request of the respondent for reconstruction of the file is not justified. 9. The appellate authority has observed that the EDI system was not functional on 6-6-2009 i.e. on the date of filing of Shipping Bill and the triplicate copy of impugned Shipping Bill was retained by the customs. The appellate authority also cited example of two Shipping Bill (000682 000770 both dated 4-9-2009), wherein the drawback was sanctioned on the triplicate copy of Shipping Bills which were retained by the customs. This observation of appellate authority has not been disputed by the department by any documentary evidence, hence, the observation of appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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