2000 (2) TMI 352

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....espondent. [Order per: Gowri Shankar, Member (T)]. - The order of the Commissioner impugned in this appeal confirms the demand for duty on the ground that exemption from Customs duty under Notification 203/92 dated 19-12-1992 will not be available to the goods imported by the appellant for the reason that since the condition in paragraph (V)(a) of the notification, that Modvat credit should not....

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....r the department to show that this is done. The clearance in this case of the imported goods in terms of the notification had already been allowed and also the goods were cleared on 5-9-1994. The show cause notice has been issued on 27-7-1996. The extended period in the proviso under Section 28(1) of the Act has been invoked. It has been alleged that the appellant wilfully suppressed and/or mis-st....