Customs, Excise and Gold Tribunal - Mumbai
Shree Balaji Yam Traders P. Ltd. vs Commissioner Of Customs Acc, Mumbai-99 on 20 June, 2001
ORDER
Ms. Jyoti Balasundaram, Member (Judicial)
1. For the reasons recorded below, we waive the pre-deposit of duty and penalty and proceed to take up the appeal itself for disposal with consent of both sides.
2. The case relates to availment of input stage credit as well as benefit of duty free clearance in terms of notification 203/92 Cus dated 19.5.92 against value based advance licence no. PL-3499425 dated 6.1.95. Ld. Counsel for the appellant brings to our notice that a reply had been filed to the three show cause notices issued on the same point, dated 2.11.99 but in spite of this reply, in which the appellants filed AR4s where it has been certified that the appellant did not avail of modvat credit under Rule 57A, the Commissioner has passed the impugned order without noting the reply and has gone on to say that no reply had been received from the appellant. He submits that when the AR4s clearly show that input stage credit had not been availed the appellant were entitled to the benefit of duty free clearance.
3. Ld. SDR reiterates the finding of the abjudicating authority.
4. On perusing the records and considering the submissions, we are of the view that the matter has to be re-examined by the Jurisdictional Commissioner in the light of the reply dated 2.11.99 and the documentary evidence filed by the appellant along with the above mentioned reply. We therefore set aside impugned order and remand the case to the Commissioner for a fresh decision as above.
5. The appeal is thus allowed by remand.