1999 (9) TMI 303

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....Chatterjee, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  In the order impugned in the appeal, the Commissioner of Customs has held that the benefit of Notification 203/99 would not be available to the goods imported by the appellant on an advance licence for the reason that on manufacture of the exported product, in pursuance of the export obligation under DEEC S....

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.... given an opportunity of being heard. 3.  We had asked the departmental representative to verify the position with the record to the second contention. He tells us that there has been no reply from the Commissioner with regard to both these aspects. The Commissioner's order refers to advance licence No. 2320689, dated 8-11-1993. The original of this licence, which has been produced before ....