2008 (1) TMI 789

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the Respondent. [Order per : Archana Wadhwa, Member (J)]. After hearing both sides, we find that the appellant exported synthetic detergent powder manufactured by supporting manufacturer, M/s. Lucknow Gramudyog Sansthan, Lucknow under 20 different shipping bills during the period February, 1993 to July, 1993 and earned exemption for export of goods in terms of Notification No. 203/92 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oms in de novo proceeding, the benefit stands denied to the appellant on the sole ground that there is no certificate by the jurisdictional Central Excise authorities certifying that no input stage credit is availed, though there is a certificate by the supporting manufacturer. We, prima facie, agree with the learned Advocate. The condition No.V(a) of Notification No. 203/92-Cus. nowhere specifies .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X