TMI Blog2015 (5) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that: - reliance on certificate issued by the C.A. as also on a letter of Supdt., in the Grounds of Appeal we find that this fact has not been contested by the department. We also find the first appellate authority has given liberty to verify the correctness of the certificate given by the C.A. on which there is no information from both sides. In our considered view, if the first appellate auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd perused the records. 3. The issue involved in this case is regarding non-eligibility to avail exemption under Notification 203/92-Cus., dated 19-5-1992 for the imports made against DEEC licence but was denied on the ground that the respondent has failed to produce proof regarding non-availment of Modvat credit or reversal of Modvat credit as envisaged in the DEEC Scheme. 4. On perusal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the certificate issued by the C.A. from the concerned jurisdictional C. Ex. officer, if found incorrect they may initiate necessary recovery proceedings. As against the above reproduced findings of the first appellate authority as to reliance on certificate issued by the C.A. as also on a letter of Supdt., in the Grounds of Appeal we find that this fact has not been contested by the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X
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