https://www.taxtmi.com/caselaws?id=94266 Benefit under Notification No. 203/92-Cus. could not be denied solely on an untested allegation that the non-availment of Modvat credit condition had been breached, particularly where the record already contained a certificate from the jurisdictional Central Excise authorities stating that credit had not been taken and the appellant asserted that the relevant credit position could be specifically shown. A separate objection based on rebate of duty, not raised in the notice, was not fit to be introduced without proper examination. The matter was therefore sent back for fresh adjudication by the jurisdictional Commissioner after personal hearing. en-us Mon, 29 Nov 1999 00:00:00 +0530 Mon, 21 Nov 2011 12:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94266 Benefit under Notification No. 203/92-Cus. could not be denied solely on an untested allegation that the non-availment of Modvat credit condition had been breached, particularly where the record already contained a certificate from the jurisdictional Central Excise authorities stating that credit had not been taken and the appellant asserted that the relevant credit position could be specifically shown. A separate objection based on rebate of duty, not raised in the notice, was not fit to be introduced without proper examination. The matter was therefore sent back for fresh adjudication by the jurisdictional Commissioner after personal hearing. Case-Laws Customs Mon, 29 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94266