2000 (9) TMI 274

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..... Member (T)]. The appeal itself is taken up for disposal, with the consent of both sides, after waiving deposit. 2. The appeal is against the order of the Commissioner holding that the benefit of notification 203/94, was unavailable to the goods imported by the appellant for the reason that Modvat credit has been availed of in the manufacture of the goods exported, as a result of which the .....

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..... stal address. In the light of the this admission, it would follow that the appellant has not been served a notice. It can hardly be expected that the appellant should open and read correspondence received by it wrongly addressed to some other firm. The order confirming the duty therefore cannot be upheld. 5. The appeal is allowed and the impugned order set aside. - - TaxTMI - TMITax - Custom .....

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