2001 (7) TMI 617

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.... Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is taken up for disposal after waiving deposit with consent of both sides. 2. In the order impugned in this appeal, the Commissioner has held that the benefit of Notification 203/92 would not be available to the goods imported by the appellant and confirmed the duty which was not paid on....

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....e to the effect that no Modvat credit had been taken. 4. Although the Departmental Representative emphasises the failure on the part of the appellant to reply to the notice, that alone is not sufficient for the Commissioner to come to his conclusion. He has to independently advance reasons as to why the benefit of notification was not available. On the face of it, we find considerable meri....