2000 (3) TMI 980

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....Shri B.K. Choubey, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  The stay applications have been listed today, but after considering the issues involved we have taken up the appeals themselves for disposal, particularly since on identical issues the Tribunal has already passed final orders. 2. Each of the appellants imported various consignments of goods ....

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....ner was not received. It is difficult to accept in all these cases that notice of hearing or show cause notice was not received apparently in the absence of an affidavit being affirmed to that effect. However, assuming that the notices were issued, it is for the noticees to show how it was demonstrated that Modvat credit have been availed of. At the time of importation, it was incumbent upon the i....

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.... to be shown in it indicating the mis-declaration, suppression, etc., which the importer was guilty of. 4. None of these has been done. The Commissioner in fact has not given any basis for confirming the demand except to say that there is no evidence on record that credit was not availed of. It was for him to show that credit had been availed of in the matter of each. We emphasise that the....