CESTAT Sets Aside DEPB Denial as Assessed Shipping Bills cannot Be Reopened After Export

Mungad Strips & Alloy Pvt. Ltd Vs Commissioner (CESTAT Delhi) The CESTAT Delhi allowed the appeals filed by M/s Mungad Strips & Alloys Pvt. Ltd. and M/s Jiji Industries Ltd., setting aside the Commissioner’s order insofar as it applied to them. The impugned order had arisen from a show cause notice issued by the Directorate General of Central Excise Intelligence concerning exports made under the Duty Entitlement Passbook (DEPB) Scheme during December 2010 and January 2011. The appellants had exported goods described as “Aluminium Alloy Conductors” and, in the case of ...