Customs, Excise and Gold Tribunal - Mumbai
Rashi Peripherals Pvt. Ltd. And ... vs Commissioner Of Customs, Mumbai on 19 September, 2001
JUDGMENT
Jyoti Balasundaram, Member(J)
1. A demand of Rs. 11,79,720.54 has been confirmed and penalty of Rs. 1 lakh has been confirmed on the ground of violation of the provisions of Notification 203/92 which stipulates that in order to avail of duty free clearance of inputs, no credit should have been availed on the inputs used in the manufacture of exported goods. In this case M/s. International Ribbon Manufacturing Company, held the licence, exported the goods manufactured on their behalf by M/s. Addonix Computers Pvt. Ltd. and the transferred the licence to M/s. Rashi Peripherals Pvt. Ltd. Both Rashi Peripherals Pvt. Ltd. and International Ribbon Manufacturing Company have filed the appeals along with stay applications.
2. It is the contention of the learned counsel that neither applicant M/s/ Rashi Peripherals Pvt. Ltd. have received the show cause notice nor notice of hearing while M/s.International Ribbon Manufacturing Company has received the show cause notice dated 26/03/1999 only in January, 2000 and filed a reply in January, 2001 but did not receive any notice of personal hearing. The demand is not sustainable according to the counsel for the reason that modvat credit availed has been subsequently reversed and hence there is no violation of provisions of the notification.
3. We heard the learned DR Shri Sarkar is response to the submissions of the counsel. there is nothing on record to show hat notice issued to Rashi Peripherals Pvt. Ltd. was received by them and there is nothing on record to controvert submission of both the applicants that they did not receive any notice of personal hearing in the present case. Therefore after waiving the requirement of pre-deposit of duty and penalty we set the impugned order and remand the case to the jurisdictional Commissioner for fresh decision after extending a reasonable opportunity to the appellants of being heard and considering such documentary evidence in support of their claim as they may choose to file.
4. The appeals are thus allowed by remand.