TMI Blog2016 (7) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... ving jurisdiction over the factory of manufacture or warehouse or as the case may be Maritime Commissioner. It is a fact on record that the goods were exported from ICD, Sabarmati and in such case the original authority i.e. Maritime Commissioner will have no jurisdiction. The applicant was pointed out regarding the discrepancy but they neither filed any reply nor withdrew their claim to file before the proper authority. As such, the claim has rightly been rejected as filed beyond jurisdiction by the original authority. - Revision application rejected. - F.No.195/222/12-RA - ORDER NO. 26/2016-CX - Dated:- 29-1-2016 - SMT. RIMJHIM PRASAD JOINT SECRETARY ORDER: This revision application is filed by M/S. Unique Wire Industries, aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity. We are a regular exporter and always our applications are submitted with the same office and it was a lack of knowledge that we must submit application to an authority who falls under the jurisdiction from where export has taken place. 4.2 The appellant filed appeal under Ref. No. to the office of the Commissioner of Central Excise (AppeaIs), Bandra heard in person. However the case was subsequently transferred to again by them to office of Commissioner of Central Excise, Belapur. Office of the Commissioner of Central Excise, Belapur vide their Order-in-Appeal No. BC/217/RGD/2011-12 dated 30.12.2011 upheld the impugned Order-in-Original. 5. Personal hearing was scheduled in this case on 23.06.2015, 13.07.2015 and10.08.2015. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d jurisdiction. Further, from a perusal of the impugned Order-in-Original, Government observes that a deficiency cum show cause notice cum call for personal hearing letter was issued to the claimant vide F.No. V/15-/Reb/Unique Wire/Inds./Rgd/10/8589 dated 29.06.2010 asking them to clarify the issue pertaining to jurisdiction. Neither the claimant appeared for hearing nor any reply was received from them. Before Commissioner (Appeals) and in Revision proceedings the applicant have pleaded that they are a regular manufacture and exporter and were not aware of filing rebate claims to a different office when shipment had taken place from ICD, Ahmedabad. 9. Government observes that Commissioner (Appeals) has rightly held that in terms of Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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