2000 (11) TMI 641

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..... Order per : Gowri Shankar, Member (T)]. The application is for modification of Tribunal s stay order and for deciding the appeal, on the ground that orders deciding an identical issue have already been passed by the Tribunal. 2. The issue itself having been decided, we waive deposit of the duty demanded and penalty imposed, and take up the appeal with consent of departmental representative .....

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..... gation. The Commissioner did not accept this denial, confirmed the demand for duty and imposed penalty on the importer under Section 111 of the Act. 4. The Tribunal has held, in virtually identical circumstances that demand for duty would not be sustainable. It had noted that while it was open to the department to demand, before allowing clearance, evidence from the importer that the conditions .....

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..... te exercise by it of the required degree of vigilance, that Modvat credit had not been availed of would have to be shown. It said that in the absence of these requirements, any demand for duty could not be sustained. 5. The departmental representative is unable to tell us why the ratio of these decisions should not apply to the present case. No evidence is cited in the show cause notice in suppo .....

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