9911796707
TMI Blog2016 (8) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... , M/s Atul Ltd., imported certain goods using DEEC license issued under Notification No. 203/92-Cus. The benefit of said notification was sought to be denied on the ground that the goods exported for procuring the said license were manufactured by availing the benefit of input stage credit. Clause (V)(a) of Notification No. 203/92-Cus prohibited availment of input stage credit in respect of such g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voked in the show-cause notice. He further argued that at the material time there is a lot of confusion and Amnesty scheme was floated by the Government. In these circumstances, he argued that the extended period could not have been invoked in this case. 3. Learned AR relied on the impugned order. 4. I have gone through the rival submissions. I find that condition (V)(a) of the Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is a specific declaration by the appellant that they have followed the conditions of the notification which include that the goods exported have not been availed the input stage credit. The appellants have failed to substitute the said declaration by providing evidence. In these circumstances, I find that the benefit of notification cannot be extended to the appellant. The appellants have cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the said case, interest rate was reduced due to peculiar condition of the said case and in exercise of extraordinary power of the Hon'ble Apex Court. In view of the above, I am unable to extend the said benefit to the appellant. 4.1 I further find that show-cause notice invoked section 112(a) of the Customs Act and section114A of the Customs Act has not been invoked in the show-cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
