TaxTMI 
TaxTMI 
2000 (12) TMI 383
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...., for the Appellant. Shri M.M. Dubey, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - This application is taken up finally since the issue lies in a narrow compass. 2. We have heard Shri M. Chandrasekhraran, learned Senior Advocate appearing along with Shri Roopesh Kumar, learned Advocate for the appellants and Shri M.M. Dubey, learned DR for the Depa....
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....ct and para 71 of the Exim Policy, 1992-97. 3. The appellants had imported certain goods on the Advance Import Licence and thereafter effected the exports. They were issued a show cause notice, as it appeared that they had imported by dis-regarding the availment of input stage credit (Modvat) on the inputs used in the manufacture of goods obtained and exported by them against DEEC import l....
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....ficers of the supporting manufacturer as given in the DEEC book, that it was denied by the manufacturers that any goods were supplied to the exporters. Therefore, the appellant did not fulfill the DEEC Scheme requirement and was not entitled to the benefit of exemption as claimed. The adjudicator thereafter proceeded to determine the confiscation, duty demand and penalties as recorded herein above....
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....as fixed and thereafter adjourned. However, Commissioner thereafter records, that it was the appellants who did not produce the material documents to substantiate their defence in the time given. We find that when the case has been adjourned for another hearing, it was for the Commissioner to have put the appellants on notice, regarding the documents and it was also incumbent to have put the appel....