2001 (12) TMI 830

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....i Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal after waiving deposit. 2. In the order impugned in the appeal, the Commissioner has confirmed the demand for duty of Customs issued to the appellant before us. He has found to be correct the allegation in the show cause notice, that the goods imported by the appellant were n....

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....t. Though this statement appears to have been made by the exporter, it does not seem to have been objected to by the department. In these circumstances, we are of the view that the Commissioner should consider the evidence that the appellant may produce before him within a month from the receipt of this order, to show that Modvat credit had not been availed of. 4. During the course of the ....