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TMI Blog2018 (7) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... ree goods required for manufacture of finished goods. The said notification imposed the following conditions on the License holder: - "v) that the export obligation is discharged, with in the period specified in the said certificate or within such extended period as may be granted by the Licencing Authority, by exporting goods manufactured in India in respect of which - (a) no input stage credit is obtained under rule 56A or 57A of the Central Excise Rules, 1944 (hereinafter referred to as the said rules); (b) facility under rule 191A or 191B of the said rules has not been availed; and (c) drawback has not been claimed either under section 74 of the Customs Act, 1962 or Customs and Central Excise Duties Drawback Rules, 1971;" 2.1 Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of the copies of the verification report and in the absence of the clear picture emerging as to the basis on which the Commissioner has accepted that reversal together with interest was within the provisions of the Amnesty Scheme. We therefore, set aside the impugned order and remand the case back to the original authority for de-novo adjudication in respectof these three licences to which the department has taken objection in the appeal before us." 2.2 The matter was re-adjudicated and demand was again confirmed by the Commissioner relying on the decision of the Hon'ble Apex Court in the case of Bharati Telecom Ltd. - 2001 (134) ELT 327 (SC) and rejected the contention of the appellant to rely on the decision of Hon'ble High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for goods exported vide S/B No. F875) and 18.5.1995 (for goods exported vide S/B No. F874). With respect to S/B No. F875 the interest was debited on 30.1.1997 and in S/B No. F874 the interest was paid vide Challan No. 1/96-97 on 1.2.1997. (3) In Advance License No. 2049135, 2145671 and 2145727 except for the above mentioned exports in no other exports Modvat credit was availed. When no Modvat credit has been availed and export obligations have been complied with then there cannot be any dispute as to non-compliance of conditions of said Notification. 3. Ld AR for the revenue relied on the impugned order. He argued that the decision of Hon Apex Court in the case of Bharti Telecom ltd (supra) should be followed. 4. We have gone through riv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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