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TMI Blog2015 (2) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... om which any inference can be drawn that the exporter has availed MODVAT credit. Though the adjudicating authority has recorded that there is a declaration of non-availment of MODVAT credit by the exporter on the shipping bill/AR4s. However, it could not be established by the adjudicating authority by adducing any evidence that the declaration is incorrect or false. In such a situation, it cannot be concluded that the exporter has availed input stage MODVAT credit in terms of Rule 57A of the Central Excise Rules, 1944 and there is any violation of condition (V)(A) of Notification No. 203/92-Cus. Demand of customs duty was confirmed on the appellant, who is the transferee of the advance licence. However, as regard the condition of non-ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,42,000/- 2.1. The facts of the case are that the appellant, M/s. Industrial Chemicals Manufacturing Co. Ltd., imported goods under value based advance licence obtained through transfer from original licence holder and claimed benefit of Notification No. 203/92-Cus dated 19/05/2002. A show cause notice dated 26/03/1999 was issued wherein it was alleged that the manufacturer-exporter who transferred the advance licences to the present appellant have taken the input stage MODVAT credit under Rule 57A of the Central Excise Rules, 1944 and hence violated the condition V(A) of Notification No. 203/92-Cus. Therefore, the importer-appellant is not entitled for the exemption of the said Notification. 2.2. In the adjudication ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority is without any basis and not sustainable. It is his submission that the appellant being a transferee of the licence, is not accountable for any violation of the conditions of the Notification, if any, committed by the transferor of the licence. 4. The learned Additional Commissioner (AR) appearing on behalf of the Revenue, reiterates the findings of the impugned orders. 5. We have carefully considered the submissions made by both the sides and perused the records. In the show cause notice, the allegations made and the Commissioner confirmed in adjudication holding that the transferor-exporter has availed MODVAT credit and therefore, the appellant is not entitled for the exemption Notification No. 203/92-Cus. It is observed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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