Home Case Index All Cases Customs Customs + AT Customs - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 1315 - AT - CustomsReversal of MODVAT credit - Fulfillment of Export Obligation - Whether in facts of the case since there is a reversal of Modvat credit, there is no violation of Condition No. VI of N/N. 204/92? - Whether in the facts of the case that as per the Licensing Authority (DGFT) has fulfilled the Export obligation and therefore, there is no violation of Condition No. VII of N/N. 204/92? Held that:- The aforesaid two questions require clear fact finding and draw conclusion on that basis - Therefore learned Commissioner is requested to issue notice to appellant for production of evidence before him on the date he shall fix to examine the above two issues and outcome of examination reported by 18.12.2017 to Tribunal for conclusion of appeals.
|