TMI Blog2015 (12) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... s settled in favour of the transferees in that case. The judgments cited in the case of Special Steels Ltd., Friends Trading Co. and Tata Iron and Steel Co. Ltd. were considered by us in the case of Nidhi Textile. This judgment was passed after considering all the judicials pronouncements. In the present case before us we also find that the facts of Tata Iron & Steel Co. Ltd. case are at variance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent ORDER Per : P.S. Pruthi This is an appeal against the Order passed by adjudicating authority dt. 31.10.2003. In this case a show cause notice was issued to the transferee of an advance license seeking to deny the benefit of duty exemption on the basis that the burden of proving that modvat credit has not been availed in terms of condition Notification No. 203/92-Cus dt. 19.05. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter be remanded to the adjudicating authority for verification of availment of modvat credit. 4. Ld. Counsel appearing for the respondents states that the case relates to Bill of Entries of 1993. As per the adjudication Order, the holders of the two Licenses in question had vide their letters intimated that modvat had not been availed at the input stage and the DGFT had endorsed the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase to the adjudicating authority in respect of imports which were made almost 20 years back as no purpose would be served. 5.1. We also find that the main ground of appeal, that is reliance on the case of Hico Enterprises does not sustain as the matter was settled in favour of the transferees in that case. The judgments cited in the case of Special Steels Ltd., Friends Trading Co. and Tata Iro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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