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2018 (12) TMI 1195 - AT - CustomsDuty exemption entitlement scheme - Condition of N/N. 203/92-Cus dated 19th May 1992 not complied with - credit on inputs procured locally or otherwise, for use in manufacture of the export goods had not been availed - validity of SCN - Held that:- The SCN has been issued on the presumption of availment of input stage credit without any narrative of the scrutiny that led to such conclusion. The very same fault-lines are apparent in the impugned order. The repetition of the standard narration of a SCN with the same tentative conclusion therein does not suffice to hold that all licence-holders, who had not taken advantage of the amnesty scheme by reversal of input credit availed prior to 31st January 1997, have rendered themselves non-compliant. SCN and the adjudication order are found to contain errors that are impossible to repair, or rectify, and, in the face of such irreparable error, the impugned order must be set aside - appeal allowed - decided in favor of appellant.
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