2001 (7) TMI 1085

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..... ent. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal after waiving deposit. 2. The appeal is against the order of the Commissioner demanding duty on goods imported by the appellant on the ground that benefit of Notification 203/92 was not available to them, for the reason that Modvat credit had been availed of in the manufacture of exported goods. 3. In his orde .....

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..... 27(1) of the Act will not apply because there has been no suppression or mis-declaration of facts. He is ready to satisfy the Commissioner on both aspects. 4. Accordingly, we allow this appeal and set aside the impugned order. On the counsel for the appellant making a written submission within two months from the receipt of this order on these two aspects, the Commissioner shall, after giving th .....

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