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TMI Blog2017 (3) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been taken to ascertain if the manufacturer of the export goods had, indeed, availed such credit. There is no statement of manufacturer or evidence of statutory register maintained by the manufacturing unit that has been placed on record. It would appear that the notice has been issued on surmises and assumptions that such credit had been availed on the inputs - appeal allowed - decided agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 19 th May 1992 against advance licence no. 03201663 dated 24 th January 1994. Alleging that the exemption is subject to the condition that input-stage credit under rule 56A/57A of the Central Excise Rules, 1944 is not availed by the manufacturer/ exporter of the goods to whom advance licence had been issued, the original authority held that the appellant was liable to customs duty of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the original holder and utilised for import of goods without payment of duty. It would appear that the original holder exported goods using domestically procured inputs and transferred the unutilised portion to appellant as permitted in the said notification and the Foreign Trade Policy notified by the Director General of Foreign Trade under the Foreign Trade (Development Regulation) Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . There is no statement of manufacturer or evidence of statutory register maintained by the manufacturing unit that has been placed on record. It would appear that the notice has been issued on surmises and assumptions that such credit had been availed on the inputs. 7. In Commissioner of Customs (Imports), Bombay v. Hico Enterprises [2008 (228) ELT 161 (SC)] , the scope of invoking the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition, but not the transfee of the licence. In the result, the reference is answered accordingly. 6. In this appeal challenge is to the aforesaid conclusions. Learned counsel for the respondent pointed out that no role was ascribed to it in the show cause notice. 7. It is seen that in view of the fact that in the show cause notice issued on 4-3-1999., there was no reference to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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