2001 (7) TMI 617

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..... ankar, Member (T)]. - The appeal is taken up for disposal after waiving deposit with consent of both sides. 2. In the order impugned in this appeal, the Commissioner has held that the benefit of Notification 203/92 would not be available to the goods imported by the appellant and confirmed the duty which was not paid on their importation, the claim for the exemption notification having been .....

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..... ental Representative emphasises the failure on the part of the appellant to reply to the notice, that alone is not sufficient for the Commissioner to come to his conclusion. He has to independently advance reasons as to why the benefit of notification was not available. On the face of it, we find considerable merit in the claim made before us that the final product exported not being liable to dut .....

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