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TMI Blog2001 (8) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal with consent of both sides after waiving deposit. 2. By the impugned order, the Commissioner of Customs, Mumbai finds that the appellant had wrongly availed of the benefit of Notification 203/92 in respect of four consignments imported by it in October and Novembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be incorporated in notice subsequently issued for seeking to recover the duty foregone. The Tribunal had also held that the existence of sufficient material to justify the invoking of extended period contained in the provision under sub-section (1) of Section 28 of the Act would have to be shown Futura Fashions Pvt. Ltd. v. CC [2000 (39) RLT 874]. The notice in question does not satisfy either o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en note by its reply dated 28-10-99 asking for further clarification. In these circumstances, the finding of the Commissioner that no evidence was produced in support of the claim that Modvat credit was not availed of cannot be upheld. Hence, we do not find it possible to accept the request made by the department for remanding the matter for adjudication. The material is sufficient to conclude tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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