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2000 (10) TMI 253

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..... r (T)]. Although the stay application has been listed today, the appeal itself is taken up for disposal after waiving deposit. 2. In the order impugned in the appeal the Commissioner has demanded duty from the appellant on the ground that benefit of Notification 203/92 which was granted when the goods imported by the appellant was cleared from Customs is not due to it for the reason that i .....

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..... the Modvat credit had been availed of when the goods were exported. It also has not indicated any basis for invoking the extended period contained in proviso to section 28(1) of the Act. It is one of a stereo type, which is issued in a number of such cases, only the details of importer having been filled up. The notice is dated 29-5-1999 and demand duty on goods imported in September and October, .....

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