TMI Blog2015 (10) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... he same by the Customs at the time of investigation. The finding of the Tribunal in this context is that the documents required are always collected by the premier investigating agency and if they did not get these documents, then there is an improper investigation and the Tribunal rejected the contentions of the Revenue. - we do not find any mistake apparent on the face of the records in Final Order - Appeal disposed of. - C/139/2012,C/ROM/10457/2015 - Order No. M/11167/2015 - Dated:- 10-9-2015 - Mr. P.K. Das, Member (Judicial) and Mr. P.M, Saleem, Member (Technical) For the Petitioner : Shri Krishan Kumar, Advocate, Ms. Dimple Gohil, Advocate For the Respondent : Shri J. Nair, Authorised Representative ORDER Per: P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturing of final products which were cleared into DTA. 2. He submits that the words Albeit under an earlier Advance License may be incorporated after the words after the export obligations were fulfilled in Para 5.2. 3. After close reading of the Order, it is clear that the Appellant consumed the imported duty free material after the fulfilment of export obligation, under an earlier Advance Licence. Thus, there is no mistake in the final order dtd 4.12.2014. However, we clarify that the words Albeit under an earlier Advance License are implied in the Para 5.2 of the said Final Order. The ROM application is disposed of with the above observations. 4. In the present application, the Learned Authorised Representative referre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ications No. C/Others/16479/2014 for bringing on record the Ullage Report as well as other documents and additional facts, were not available with the DRI at the time of investigation. The Show Cause Notice was issued on the strength of Test Reports, Statements and statutory documents like Bill of Entry, Bill of Lading, Invoice Certificate of Country of Origin etc. and the case was adjudicated accordingly. These documents were felt suffice to prove the malafide intention of misdeclaration of the duty free imported goods. The above two Miscellaneous Applications clearly states that the said evidence/documents were not available with the Department at the time of investigation and adjudication. 3.2. However, by inadvertence the Hon ble T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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