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M/s Amoli Organics Pvt. Ltd. Versus Commissioner of Customs Export NCH, Mumbai

2016 (12) TMI 10 - CESTAT MUMBAI

Eligibility of Notification No.203/92-Cus dated 19.05.92 for import of goods under Value Based Advance Licencing Scheme - availing of MODVAT credit - Held that: - though initially MODVAT credit was availed but subsequently reversed and interest was a .....

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e show cause notice and original order in as much as he given conclusive finding that the certificate was given by the Superintendent and not by the Assistant Commissioner, therefore the same was not accepted. We absolutely disagree with this finding .....

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t arising from show-cause notice and adjudication order. There is no dispute that the appellant reversed MODVAT credit and paid the interest. In our considered view with these payments, the condition V(A) of notification No.203/92-Cus has been compli .....

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l) 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 .....

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demand of duty, interest and penalty were proposed. The appellant in their defence, submitted that they reversed MODVAT credit for which they produced a certificate from the jurisdictional superintendent. However the adjudicating authority confirmed .....

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the interest, hence not complied the condition of the amnesty scheme. Being aggrieved by the Order-in-Original dated 28.02.2002, the appellant filed an appeal before the Commissioner (Appeals) which was rejected. Being aggrieved by the impugned order .....

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onsidered the submissions made by the Learned A.R. and perused the records. We find that the demand was confirmed by denying the Notification No. 203/92-Cus only on the ground that the exporter availed MODVAT credit. From the impugned order and Order .....

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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 Supe .....

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