https://www.taxtmi.com/caselaws?id=98572 Denial of Notification No. 203/92 could not be sustained merely because no reply was filed to the show cause notice; independent reasons were required to explain why the exemption was unavailable. The record also suggested a prima facie claim that the exported final products were not dutiable and that no Modvat credit had been taken on the inputs, with supporting certificates produced before the Tribunal. On that basis, the impugned order was set aside and the matter was remanded to the Commissioner for fresh adjudication in accordance with law after considering the appellant's submissions. en-us Sat, 14 Jul 2001 00:00:00 +0530 Sat, 21 Jan 2012 11:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98572 Denial of Notification No. 203/92 could not be sustained merely because no reply was filed to the show cause notice; independent reasons were required to explain why the exemption was unavailable. The record also suggested a prima facie claim that the exported final products were not dutiable and that no Modvat credit had been taken on the inputs, with supporting certificates produced before the Tribunal. On that basis, the impugned order was set aside and the matter was remanded to the Commissioner for fresh adjudication in accordance with law after considering the appellant's submissions. Case-Laws Customs Sat, 14 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98572