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2018 (3) TMI 1500 - AT - CustomsAdvance licence scheme - N/N. 203/92-Cus dated 19.05.1992 - CENVAT credit - Held that: - no documentary evidence was relied upon in support of the allegation made in the SCN. Therefore, whatever allegation made by Revenue is made on assumption and presumption and on that ground itself the proceeding was supposed to be dropped - In the case of export, the AR-4s was signed by the jurisdictional officer therefore, whatever declaration was made was found correct and accepted by the jurisdictional officer. Therefore, there is no material contrary on record to dispute the factual position of non-avaiment of CENVAT credit - appeal dismissed - decided against Revenue.
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