https://www.taxtmi.com/caselaws?id=109131 Compliance with Notification No. 203/92-Cus. depended on verification of whether Modvat credit had been reversed with interest under the Board's amnesty scheme within the stipulated time. The record indicated that the appellant had reversed credit, asserted regularisation under the scheme, and sought time to produce the Central Excise certificate, with supporting delivery proof. In these circumstances, the adjudication could not properly proceed without allowing a reasonable opportunity to place evidence of compliance. The impugned order was set aside and the matter remanded to the Commissioner for fresh adjudication after giving such opportunity. en-us Mon, 27 Sep 1999 00:00:00 +0530 Fri, 06 Apr 2012 10:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109131 Compliance with Notification No. 203/92-Cus. depended on verification of whether Modvat credit had been reversed with interest under the Board's amnesty scheme within the stipulated time. The record indicated that the appellant had reversed credit, asserted regularisation under the scheme, and sought time to produce the Central Excise certificate, with supporting delivery proof. In these circumstances, the adjudication could not properly proceed without allowing a reasonable opportunity to place evidence of compliance. The impugned order was set aside and the matter remanded to the Commissioner for fresh adjudication after giving such opportunity. Case-Laws Customs Mon, 27 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109131