TMI Blog2018 (7) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... emand. - Appeal No. C/101/2008 - 40991/2018 - Dated:- 3-4-2018 - Ms Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri P. Sridharan, Advocate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per Bench The appellants are engaged in manufacture of 'Heat Resistant Latex Rubber Threads' (Threads). While the threads were not eligible for drawback, another product viz. 'Heat Resistant Rubber Tension Tapes' (Tapes) manufactured using the same inputs are eligible for drawback. On the plea of the exporters of threads, Ministry of Finance issued a Circular No. 80/2001 -Cus. dated 10.12.2001 approving the inclusion of the product 'Thre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ADG, DGCEI had never been assigned functions of a proper officer for purpose of Rule 16 ibid till date; that under Circular dated 24/2011-Cus. dated 31.5.2011 the proper officer for Rule 16 is only Assistant / Deputy Commissioner of Customs; that the notice also lacks jurisdiction in the light of ratio laid down by the Hon'ble Supreme Court in the case of Commissioner Vs. Sayed Ali 2011 (265) ELT 17 (SC). The ld. Advocate also relies on the majority decision of the Tribunal in the case of Monte International Vs. Commissioner of Customs - 2016 (340) ELT 345 (Tri. Del.). Ld. Advocate submitted that his arguments are being limited to the maintainability itself of the proceedings and not on merits. 3. On the other hand, ld. AR Shri Veer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside the proceedings initiated by the officers of DRI etc. under Rule 16 of the Drawback Rules, 1995 on the ground of lack of jurisdiction. However the Id. AR has correctly pointed out that at present, consequent to the Mangli Impex judgment having been stayed by the Hon'ble Apex Court, the Monte International decision cannot be taken as the settled law at this point of time. This being the case, we are of the opinion that the interests of justice would be best served by remanding the matter to the original authority, for denovo consideration, after the Hon'ble Supreme Court pronounces judgment in Mangli Impex (supra). So ordered. Appeal allowed by way of remand on above terms. (Pronounced in open court on 3/4/2018) - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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