2001 (3) TMI 841

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is taken up for disposal with consent of both sides, after waiving deposit. 2. The Commissioner has held in his order impugned in the appeal that the benefit of Notification 203/92 was wrongly availed of by the appellant for the reason that Modvat credit was availed of in the manufactur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s of the certificate issued by the Central Excise authorities, that Goel Packaging Industries was not registered with the department and hence could not take Modvat credit. For the same reason, therefore, it will have to be held that, Modvat credit could not have been taken in the present case, too, on the goods exported. 4. The Commissioner's Order cannot be upheld for another reason. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....In the present case, the benefit of the notification had been granted. If, thereafter, if the department was of the view that the exemption was not available and that the extended period of limitation could be invoked, it was up to it to show why it was not available, and by what act or omission of the importer, any of the factors in the proviso under Section 28(1) would apply. It was not open to ....