2005 (10) TMI 413

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..... R as none appeared on behalf of the appellant. 2. The appellant filed this appeal against the adjudication order passed by the Commissioner of Customs. Brief facts of the case are that the appellant made import of various raw materials on 13-12-94 against the import licence under the Advance Licence Scheme. The appellant cleared the goods without payment of duly under Notification No. 203/92-Cus .....

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..... ating authority confirmed the demand and imposed a penalty of Rs. 85,000/-. 3. The contention of the appellant in the appeal memo is that the supporting manufacturing has stopped manufacturing activity and with great difficulty they have procured a certificate from manufacturer to the effect that no Modvat credit has been availed by them. The contention is that inspite of producing the certifica .....

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..... e goods manufactured in India and in respect of such goods no input credit is availed. As per the condition of notification, the importer has to produce the certificate regarding non-availing the input credit and this certificate was duly produced by the appellant for supporting manufacturing. The revenue has all the facilities to verify the correctness of that certificate but nothing has been don .....

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