TMI Blog2017 (7) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... ipping bills. The Tribunal being the final fact finding authority, we would have accepted the finding returned by it but for the fact that the Revenue has placed an invoice before us to which we have made a reference above which clearly does not advert to the Advance License Number - the Assessee has also placed on record its certificate, dated 13.01.2009 issued by the Superintendent of Central Excise to demonstrate that the aforementioned goods, imported under the Advance License were used in the manufacture of excisable goods which in turn were exported by the Assessee. The Adjudicating Authority will on facts reexamine all the relevant invoices and return a finding of fact as to whether or not the Advance License Numbers were adver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The record shows that the appeal was admitted on 20.10.2011, when, the following questions of law were framed for consideration of this Court. 1. Whether the Hon'ble CESTAT ignore the evidence already submitted by the respondent at the time of shipment and which are available with the Revenue and were properly appreciated by the Original Adjudicating Authority? 2. Whether the Hon'ble CESTAT first decide the case absolutely and then remand the case back to the Original Adjudicating Authority and thereby leaving no scope for adjudicating by the Original Adjudicating Authority? 3. Whether the Appellate Tribunal was right in not considering the compliance of Board's Circular No.4/2044-Customs dt.16.01.2004, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, that the Commissioner of Customs (SEAPORT-EXPORT) passed the aforementioned order-in-original which is dated 02.09.2009. 6.6. Being aggrieved, the Assessee carried the matter in appeal to the Tribunal. As indicated above, the Tribunal allowed the appeal of the Assessee and remitted the matter to the Adjudicating Authority with a direction that it should allow amendment and conversion of the Shipping Bills shipping bill as was sought for by the Assessee. 7. Having perused the record and heard the counsels, we find that there is an inconsistency with regard to the facts as found by the Adjudicating Authority and those found by the Tribunal with regard to whether or not Advance license numbers were referred to in the invoices filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the same into account and also the subsequent certification done by the Central Excise Authorities, we are of the view that in the interest of export promotion, this is a case where a lenient view requires to be taken. 9. Ordinarily the Tribunal being the final fact finding authority, we would have accepted the finding returned by it but for the fact that the Revenue has placed an invoice before us to which we have made a reference above which clearly does not advert to the Advance License Number. This apart, the Revenue has taken a ground in the appeal filed before us which seems to suggest that the invoices taken into account by the Tribunal did not relate to the subject shipping bills. As a matter of fact, the Revenue asserts th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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