9911796707
TMI Blog2003 (10) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appeal is taken up for hearing with the consent of both sides after waiving pre-deposit of duty and penalty as the issue in dispute stands covered by the earlier order of the Tribunal in the appellants' own case. 2. The appellants herein, who are engaged, inter alia, in the manufacture of polyester filament yarn, were issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customs authorities, who after due verification logged the exports in the DEEC pass book and based upon such logging, the Letter of Undertaking furnished to the licensing authority was cancelled and discharged. On 26-2-1996 Central Excise officers of the preventive unit of Nagpur visited the appellants' factory and directed them to reverse an amount of Rs. 117,00,296/- towards Modvat credit in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missing the Revenue's appeal. In the meanwhile a show cause notice dated 19-7-1997 was issued by the Commissioner of Customs, Mumbai alleging violation of condition (v)(a) of the notification by way of availment of Modvat credit in respect of inputs exported under the two VBAL issued to the appellants. Similar notice was issued by Commissioner of Customs, Kandla in August, 1997 in respect of impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal. 4. We have heard both sides. We find that the Tribunal's earlier order was in the context of the same two advance licences which are the subject-matter of the present appeal where the Tribunal has concluded that the appellants had complied with the conditions of Notification 203/92-Cus. and therefore there is no basis in the case of the Department. The Tribunal has agreed with the ple ..... X X X X Extracts X X X X X X X X Extracts X X X X
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