9911796707
TMI Blog1999 (3) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. During the hearing of the arguments on these two stay applications, it appeared that at this stage itself the main appeals could be disposed of. Both sides being an agreement, the main appeals were taken up for disposal. 2. Both appeals are filed by the same appellants and the grounds are also the same. The two appeals are therefore being disposed of vide this common order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed by the exporters nor did they avail of the opportunities given by the Commissioner to appear for the hearing. In the impugned order the Commissioner held that in the absence of contest the fact that the exporters had used Modvat credit stood established. He also made the observation that even where the imports were made by the supporting manufacturer, the liability of the licence holder to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported under 3 bills of entry bearing Nos. 4913 4914, dated 7-10-1994 as also No. 11669, dated 20-12-1994. The final goods were exported under 9 shipping bills. In the case of 5 shipping bills the Modvat credit availed was subsequently reversed. Shri Nankani refers to copies of these documents placed on record. He fairly concedes that the appellants did not appear before the Commissioner nor did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed later. Shri Nankani submits that in the case of appeal No. C/1002 the value based advance licence dated 22-7-1994 was subsequently converted into a quantity based advance licence vide amendment made by the competent authority on 8-6-1995. It is his submission that the amendment would apply retrospectively and therefore the licence should be treated as a quantity based advance licence. We do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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