2001 (3) TMI 841 - AT - Customs

Summary

The appeal was taken up for disposal with consent of both sides, after waiving deposit. The Commissioner's order was held to be incorrect as the supporting manufacturer was not registered to take Modvat credit. The extended period for issuing the show cause notice was deemed invalid as the department failed to prove why the exemption was not available. The appeal was allowed and the impugned order was set aside.