2001 (8) TMI 1149

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....a and A. Siwach, Advocates, for the Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent of both sides after waiving deposit. 2. By the impugned order, the Commissioner of Customs, Mumbai finds that the appellant had wrongly availed of the benefit of Notification 203/92 in respect of four consign....

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....2 has been permitted, clear and specific reasons have to be incorporated in notice subsequently issued for seeking to recover the duty foregone. The Tribunal had also held that the existence of sufficient material to justify the invoking of extended period contained in the provision under sub-section (1) of Section 28 of the Act would have to be shown Futura Fashions Pvt. Ltd. v. CC [2000 (39) RLT....

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....oner in reply dated 15-1-2000 of which the department has taken note by its reply dated 28-10-99 asking for further clarification. In these circumstances, the finding of the Commissioner that no evidence was produced in support of the claim that Modvat credit was not availed of cannot be upheld. Hence, we do not find it possible to accept the request made by the department for remanding the matter....