TMI Blog2016 (12) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... t was also paid and a certificate was produced before the Commissioner (Appeals). The Learned Commissioner, in spite of submission of proof of reversal of MODVAT credit and payment of interest, denied the exemption. The Ld. Commissioner has diverted from the show cause notice and original order in as much as he given conclusive finding that the certificate was given by the Superintendent and not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir, Member (Judicial) and Shri C.J. Mathew, Member (Technical) None for Appellant Shri Ahibaran, Addl. Commr. (A.R.) for Respondent ORDER The issue involved in the case is the eligibility of Notification No.203/92-Cus dated 19.05.92 for import of goods under Value Based Advance Licencing Scheme. The appellant was issued show-cause notice wherein it was alleged that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2002, the appellant filed an appeal before the Commissioner (Appeals) which was rejected. Being aggrieved by the impugned order the appellant is before us. 2. None appeared on behalf of the appellant despite notice. 3. Shri Ahibaran, Learned Additional Commissioner (A.R.) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. We have carefully considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same was not accepted. We absolutely disagree with this finding of the Learned Commissioner for the first reason that there was no such allegation in the show-cause notice and secondly, also no findings in the original order in this regard. Hence the Commissioner was not supposed to go into the issue which is not arising from show-cause notice and adjudication order. There is no dispute that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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