Customs, Excise and Gold Tribunal - Mumbai
Futura Fashions Pvt. Ltd. vs Commissioner Of Customs on 23 June, 2000
Equivalent citations: 2000ECR636(TRI.-MUMBAI), 2003(161)ELT1059(TRI-MUMBAI)
ORDER Gowri Shankar, Member (T)
1. This is an appeal against yet another order of the Commissioner of Customs, Nhava Sheva demanding duty from the appellant and imposing penalty on him on his finding that Modvat credit was availed of goods exported by it, thus contravening the condition contained in Notification 203/92. We have in a number of earlier occasions set aside such orders on the ground that they did not indicate either the material on the basis on which it was alleged that it has been taken or did not indicate any material to justify invoking the extended period contained in the proviso under Sub-section (1) of Section 28 of the Act. We had noted that the export had already been allowed by giving the benefit of the notification without any objection on the part of the Department and in these circumstances, there have to be clearly specific reasons for invoking the extended period and also material to show on the basis on which credit was taken.
2. Here too there is total absence of any such material. The departmental representative has nothing to say apart from merely falling back on the order.
3. The appeal is allowed. Impugned order set aside.