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2015 (11) TMI 1328 - AT - CustomsDenial of exemption claim - goods imported under DEEC Licence as transferee of the said licenses - Modvat Credit - Held that:- In the show cause notice there is allegation that manufacturer/exporter i.e. original licence holder has availed modvat credit and made wrong declaration in the export documents to the effect that no modvat credit was availed and as such violated the condition V(a) of Notification No. 203/92-Cus. However, it is undisputed facts that show cause notice has no base or infact no single document has been relied upon in the show cause notice that the manufacturer exporter made a wrong declaration on the export documents that no modvat credit was availed on the input used in the export goods, the entire proceedings is vitiated by the Revenue as it failed to prove that the declaration is incorrect. Allegation of charge is possible only by adducing tangible documentary evidences such as modvat invoices, modvat account in respect of input of manufacturer exporter. No such exercise was carried out in order to issue effective show cause notice. In view of this fact the show cause notice and the allegation made there under without support of any evidence cannot stand. - transferees import under legitimate transferred licence cannot be disputed on the ground that obligation casted on exporter manufacturer regarding non availment of Modvat credit was not satisfied. - Appeal of revenue is not maintainable - Decided against Revenue.
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