1999 (9) TMI 904 - AT - Customs

Import - Modvat availed on manufacture for export - Benefit of Notification No. 203/92-Cus. denied

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the impugned order. The Commissioner was directed to give the appellant a reasonable opportunity to produce evidence of compliance with the amnesty scheme before adjudication. The Tribunal endorsed a copy of the order to the Commissioner of Central Excise, Meerut-II for appropriate action regarding delays in issuing certificates under the scheme.