9911796707
TMI Blog2001 (8) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... : Gowri Shankar, Member (T)]. Steel Authority of India Limited, the appellant before us, imported a consignment of monoblock stoppers in February, 1993. It claimed and was granted in respect of this consignment the benefit of the exemption contained in Notification 203/92. Notice dated 3-9-1997 was issued to it proposing to recover the duty foregone by extending the exemption under that noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd imposed penalty. 2. The principal contention of the Counsel for the appellant is that the extended period of limitation invoked in the notice is not available. The notice cites the following as the basis for invoking the extended period contained in the proviso under sub-section (1) of the Section 28 of the Act : However, the said fact of availment of input stage credit was deliberately su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain any statement relating to availing or not availing of Modvat credit. The copies of the AR4 forms SP-58-V-58, SP-59-V-9, SP-60-V-60, SP-61-V-61, the first two dated 26-7-1992, the third 29-7-1992 and the fourth dated 2-8-1992, also do not contain anything relating to Modvat credit. The contention in the notice a false declaration was made in the shipping bill with fraudulent intention to avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these photocopies. Despite seven months having passed the Departmental Representative is still not able to produce the originals, which must be in the finals of the Commissioner, or to produce any other evidence to question the veracity of the copies. We have therefore necessarily to conclude that the Department is not in a position to say that the photocopies tendered are not true representations ..... X X X X Extracts X X X X X X X X Extracts X X X X
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