2000 (8) TMI 570 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai set aside the Commissioner of Customs' demand for duty as the appellant had not complied with the conditions of Notification 203/92 and the notice to show cause had not been received. The Tribunal found no evidence that Modvat credit had been wrongly availed of in the manufacture of exported products. The appeal was allowed.