Customs, Excise and Gold Tribunal - Mumbai
Heg Ltd. vs Commissioner Of Customs, Mumbai on 6 September, 2001
JUDGMENT
Gowri Shankar, Member (Technical)
1. Appeal taken up for disposal, after waiving deposit, with the consent of both sides.
2. The order of the Commissioner impugned in this appeal seeks to recover the duty that was foregone on the goods that the appellant imported, and cleared without payment of duty in terms of notification 203/92. The Commissioner finds that the appellant had availed of the modvat credit procedure in regard to the manufacture of the goods which it exported, in order to obtain the advance licence which enabled it to import the goods in question.
3. The appellant had filed a reply to the show cause notice that was issued to it, (which has been acknowledged by the Assistant Commissioner of Customs), in which it contended that it has availed of the amnesty scheme pronounced by the Government of India. Although this letter does not cite any evidence, the counsel for the appellant produces before us, a copy of the certificate dated 17.4.1996 issued by the Assistant Commissioner of Central Excise, Bhopal which indicates that the appellant had reversed the modvat credit.
4. We are of the view that the Commissioner should examine, whether this certificate is sufficient evidence to enable him to conclude that the appellant has availed of the amnesty scheme and is therefore not disentitled to the benefit of notification 203/92.
5. The appeal is accordingly allowed, and the impugned order set aside. The Commissioner shall consider the submissions with regard to the amnesty scheme which the counsel for the appellant undertakes to make within two months from the receipt of this order and thereafter dispose of the notice in accordance with law.