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2016 (12) TMI 136 - AT - CustomsImport against value based advance licence for export - Input stage credit u/r 57A - violation of condition V(A) of the Notification No. 203/92-Cus - Held that: - The department has not investigated anything to know whether the input stage credit under Rule 57 in respect of export goods was availed or otherwise. The show cause notice without any relied upon documents or without any factual information cannot sustain. In this regard this Tribunal has taken consistent view that show cause notice without having any evidence is not sustainable - reliance placed on the decision of the case of Consumers Plastics Pvt Ltd Vs. Commr. Of Cus.(export), Mumbai [2001 (7) TMI 456 - CEGAT, MUMBAI]. It is also observed that against the duty of total export of 20,000 kgs, for the quantity of approx. 16,000 kgs certificate of non availement of credit/reversal of credit was submitted by the appellant which also indicates that allegation of the show cause notice is contrary to the facts available on record. As per the above settled legal position demand confirmed against appellant denying exemption notification No. 203/92-Cus is clearly not sustainable - appeal allowed - decided in favor of appellant-assessee.
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