https://www.taxtmi.com/caselaws?id=108671 Import exemption under Notification No. 203/92-Cus turned on whether Modvat credit had been availed in manufacturing the exported goods. The record noted a shipping declaration stating that no Modvat credit had been taken, and the assessment appeared to have been made provisionally pending verification of that declaration. The matter was remitted to the Commissioner to examine any evidence the importer might produce on the credit issue and to decide the notice afresh in accordance with law; the impugned order was set aside. The requests relating to cross-examination and limitation were not entertained. en-us Thu, 06 Dec 2001 00:00:00 +0530 Tue, 03 Apr 2012 12:47:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108671 Import exemption under Notification No. 203/92-Cus turned on whether Modvat credit had been availed in manufacturing the exported goods. The record noted a shipping declaration stating that no Modvat credit had been taken, and the assessment appeared to have been made provisionally pending verification of that declaration. The matter was remitted to the Commissioner to examine any evidence the importer might produce on the credit issue and to decide the notice afresh in accordance with law; the impugned order was set aside. The requests relating to cross-examination and limitation were not entertained. Case-Laws Customs Thu, 06 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108671