2001 (12) TMI 721

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent. [Order]. -  When the matter was called the registry placed before me a letter, stating that the issue may be decided on merits as the appellant does not want to be heard in person. Another letter indicated, that the duty amount of Modvat credit as directed has already been deposited by TR-6 challans, dated 20-12-1999 and 27-4-2001 received in the bank on 29-12-1999 and 30-0....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... case of Ultramarine & Pigments Ltd. - 1996 (84) E.L.T. 223 on the very same issue as he found that in that case the goods cleared for export were properly identified while in this case it is not identifiable and the payment of duty was vouched safe by the certificate of the Range Superintendent in that case. 3. I find that this is a curable defect and that necessary enquiries would have g....