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2015 (11) TMI 1328 - CESTAT MUMBAI

2015 (11) TMI 1328 - CESTAT MUMBAI - 2016 (332) E.L.T. 883 (Tri. - Mumbai) - Denial of exemption claim - goods imported under DEEC Licence as transferee of the said licenses - Modvat Credit - Held that:- In the show cause notice there is allegation that manufacturer/exporter i.e. original licence holder has availed modvat credit and made wrong declaration in the export documents to the effect that no modvat credit was availed and as such violated the condition V(a) of Notification No. 203/92-Cus .....

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invoices, modvat account in respect of input of manufacturer exporter. No such exercise was carried out in order to issue effective show cause notice. In view of this fact the show cause notice and the allegation made there under without support of any evidence cannot stand. - transferees import under legitimate transferred licence cannot be disputed on the ground that obligation casted on exporter manufacturer regarding non availment of Modvat credit was not satisfied. - Appeal of revenue is n .....

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s(Export Promotion), New Custom House, Mumbai. Respondent also filed Cross Objection in this appeal. 2. The brief fact of the case is that the respondent engaged in the manufacture of excisable goods. They purchased part of the value based DEEC licenses bearing No. PL2320527 dated 6/8/1993., PL2050114 dated 5/3/1993 and NIL2049930 dated 26/2/1993 for enabling them to import input free from custom duty. The said licenses were duly transferred in favour of the respondent by the proper DGFT authori .....

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the said notification is not available to the respondent. Based on the above allegation show cause notice proposed to demand custom duty of ₹ 22,54,257/- The said show cause notice came to be adjudicated by the Ld. Commissioner who vide impugned order dropped the proceedings of the show cause notice. Aggrieved by the said order, Revenue is before us. 3. Shri. D.K. Sinha, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue submits that the respondent has availed exemption under .....

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ion of non availment of input stage credit is satisfied, the exemption notification No. 203/92-Cus is not admissible to the importer. Therefore the Commissioner has erred in dropping the proceedings. 4. When the matter was called for, none appeared on behalf of the respondent, nor any request for adjournment was on record, therefore we proceed to decide the matter on merit. The respondent has filed cross objection, they submitted that liceses were duly transferred in their favour by the proper a .....

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e against respondent. The respondent further submits that in the show cause notice, it was alleged that in respect of goods exported towards fulfillment of export obligation under the said liceses input stage credit under Rule 57 A was in fact availed by the manufacturer of the said goods but in support of such allegation no any evidence either in the show cause notice or otherwise was brought on record by the Revenue. On perusal of the show cause notice it was found that show cause notice was i .....

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or otherwise to prove that declaration given in the export documents is wrong and also the exporter manufacturer has availed modvat credit. therefore without having any evidence the entire allegation made in the show cause notice has no legs to stand. 5. We have carefully considered submissions made by Ld. A.R. and submission made by respondent in Cross Objection. 6. We find that in the show cause notice there is allegation that manufacturer/exporter i.e. original licence holder has availed modv .....

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