9911796707
TMI Blog2001 (7) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Appeals are taken up for disposal after waiving deposit. 2. The common issue in both these appeals is whether duty could be demanded from an importer by seeking to revoke the benefit of exemption contained in Notification 203/92 which was extended to the goods on their importation. The show cause notice issued to each of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision on merits afresh, contending that their case is covered by the ratio of the Tribunal in Plastchem Industries v CCE, 2000 (120) E.L.T. 775. 3. In that decision, the Tribunal had concluded that while it was open to the department, when the import took place to ask the importer to satisfy that Modvat credit has not been availed of and it could deny exemption in the event compliance of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Examination of the question whether they (i.e. the importer) had availed Modvat credit on the inputs while exporting the goods towards discharge of export obligation in the advance licensing scheme was missed or overlooked. Further, there is also not slightest evidence that Modvat credit has in fact been availed of. What the department has done, in order to make up for the acts or omissions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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