2001 (7) TMI 456 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that duty cannot be demanded from an importer by revoking the benefit of exemption without sufficient evidence. The Tribunal stated that the burden of proof lies with the department to show that Modvat credit was taken, and failure to verify compliance was due to the assessing officer's omissions. The appeals were allowed, and the impugned orders were set aside.