https://www.taxtmi.com/caselaws?id=104531 Duty demand was challenged on the ground that exemption under Notification No. 203/92 remained available despite Modvat credit having been taken in the manufacture of exported goods, and on the further plea that limitation under the proviso to section 27(1) of the Customs Act, 1962 required examination. The appeal was allowed and the impugned order was set aside, with the matter remitted to the Commissioner for fresh consideration after the appellant filed a written submission on those aspects and was granted an opportunity of hearing. en-us Mon, 02 Jul 2001 00:00:00 +0530 Wed, 29 Feb 2012 14:37:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104531 Duty demand was challenged on the ground that exemption under Notification No. 203/92 remained available despite Modvat credit having been taken in the manufacture of exported goods, and on the further plea that limitation under the proviso to section 27(1) of the Customs Act, 1962 required examination. The appeal was allowed and the impugned order was set aside, with the matter remitted to the Commissioner for fresh consideration after the appellant filed a written submission on those aspects and was granted an opportunity of hearing. Case-Laws Customs Mon, 02 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104531