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of <h1>Appeal denied for duty exemption due to lack of proof on credit availment.</h1> <h3>Commissioner of Customs (Export) Mumbai Versus M/s. Ashish & Co.</h3> Commissioner of Customs (Export) Mumbai Versus M/s. Ashish & Co. - TMI Issues:Appeal against Order denying duty exemption on the basis of modvat credit non-availment; Burden of proof on transferee; Verification of modvat credit; Reliance on previous judgments; Remand to adjudicating authority.Analysis:The appeal was against an Order denying duty exemption due to alleged non-fulfillment of conditions regarding modvat credit. The adjudicating authority held that once a license is endorsed as transferable, the burden of proving non-availment of modvat credit does not lie with the transferee. The Revenue contended that the transferee must prove compliance, citing relevant judgments. The counsel for the respondent argued that the license holders had intimated non-availment of modvat credit, and reliance on a specific case was not valid due to a subsequent favorable decision. The Tribunal noted the lack of departmental verification on modvat credit and deemed the show cause notice vague. Refusing remand due to the age of the imports, the Tribunal found the appeal lacking merit. Previous judgments were considered, with a distinction made based on the presence or absence of deliberate suppression of facts regarding modvat credit. As no evidence of credit availment was found in the present case, the appeal was rejected, upholding the impugned order.
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