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TMI Blog2015 (11) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... rer exporter made a wrong declaration on the export documents that no modvat credit was availed on the input used in the export goods, the entire proceedings is vitiated by the Revenue as it failed to prove that the declaration is incorrect. Allegation of charge is possible only by adducing tangible documentary evidences such as modvat invoices, modvat account in respect of input of manufacturer exporter. No such exercise was carried out in order to issue effective show cause notice. In view of this fact the show cause notice and the allegation made there under without support of any evidence cannot stand. - transferees import under legitimate transferred licence cannot be disputed on the ground that obligation casted on exporter manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent was issued show cause notice F. No. S/16-MISC-340-40/96 dated 27/1/1999, proposing that benefit of exemption under the said notification is not available to the respondent. Based on the above allegation show cause notice proposed to demand custom duty of ₹ 22,54,257/- The said show cause notice came to be adjudicated by the Ld. Commissioner who vide impugned order dropped the proceedings of the show cause notice. Aggrieved by the said order, Revenue is before us. 3. Shri. D.K. Sinha, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue submits that the respondent has availed exemption under Notification No. 203/92-Cus dated 19/5/1992 on the goods imported under DEEC Licence as transferee of the said licenses. As per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xported towards fulfillment of export obligation under the said liceses input stage credit under Rule 57 A was in fact availed by the manufacturer of the said goods but in support of such allegation no any evidence either in the show cause notice or otherwise was brought on record by the Revenue. On perusal of the show cause notice it was found that show cause notice was issued without relied upon document. The appellant also submitted that in the notice itself it is stated that the exporter had made declaration on the export documents to the effect that no input stage modvat credit had been availed on the input used in the manufacture of export goods. In the notice it was alleged that such declaration is wrong as manufacturer exporter has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice and the allegation made there under without support of any evidence cannot stand. Though the Ld. Commissioner has dropped the proceedings relying on the Honble Supreme Court Judgment in case of Goodluck Industries (supra) but even after considering the grounds of appeal made by Revenue this fact is not under dispute that the show cause notice is an skeleton, as allegation made in the show cause notice has no basis of any evidence. Moreover, it is also a settled legal position that the transferees import under legitimate transferred licence cannot be disputed on the ground that obligation casted on exporter manufacturer regarding non availment of Modvat credit was not satisfied. This gets support from the judgment of Larger Bench of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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