9911796707
TMI Blog2001 (7) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... : Gowri Shankar, Member (T)]. Appeal taken up for disposal after waiving deposit. 2. The question for consideration in this appeal is whether duty could be demanded from the appellant before us by seeking to revoke the benefit of exemption contained in Notification 203/92 which was extended on their importation. The show cause notice issued to the appellant alleges that Modvat credit had b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demonstrated. It however, state that once the import has taken place and the extended period is invoked the existence of factors sufficient to justify invoking the extended period specified in the proviso to sub-section (1) of Section 27 would have to be shown by the Department. In the absence of any such material, it held the notice to be barred by limitation. 4. The same considerations would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the exporter of the goods. The departmental Representative is not able to say that this understanding is incorrect. In allowing the benefit of the notification, therefore, the Department was not influenced by any statement made in shipping bills. 5. It is clear that the failure to verify compliance with the condition contained in the paragraph (v) of the notification was due to the acts or omi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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