2000 (8) TMI 570

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..... rge, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The appeal is taken up for disposal after waiving deposit. 2. By the order impugned in the appeal, the Commissioner of Customs, Jawahar Custom House, has confirmed the demand for duty issued to the appellant on his finding that it has wrongly claimed and being granted the benefit of Notification 203/92. He finds th .....

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..... he Commissioner. Despite two opportunities being given, the departmental representative has not been able to rebut the contention raised by the applicant that the notice has not been served, such contention being emphasised by the affidavit filed. In addition, we find that the Commissioner does not indicate any basis for his view that the Modvat credit had been availed of in the manufacture. The b .....

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