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TMI Blog2018 (7) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t have been using only indigenously procured latex which account for 97% of the export products by weight on which no duty has been suffered. In adjudication, the Commissioner vide impugned order dated 31.12.2007 inter alia Confirmed the demand and ordered recovery of Rs. 3,91,72,592/- with interest thereon. Aggrieved, the appellants are now before this Tribunal. 2. When the matter came up for he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Veerabhadra Reddy states that notwithstanding the majority decision in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Drawback Rules, 1995; that the Mangli Impex judgment has been stayed by the Hon'ble Supreme Court on appeal by the Department, the ratio of Monte International decision (supra) will not apply till the matter is finally settled by the Apex Court. 4. We have heard both sides and gone through the case records. 5. The ld. counsel for appellant has limited his arguments only to the maintainab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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