1999 (9) TMI 904

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.... Shri K.C. Agarwal, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal with the consent of both sides after waiving deposit. 2.  In the order impugned in the appeal, the Commissioner has held that nine consignments imported by the appellant were not entitled to the benefit of the Notification 203/92 for the reason that the appellant....

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.... scheme [in Circular] No. 285/1/97-CX., dated 10-1-1997. It had already reversed the excess Modvat credit according to the amnesty scheme and paid interest also. It had said that it was trying its best to get the certificate from the appropriate Central Excise authority as evidence of such reversal and asked for some more time. A receipt by the courier, which carried the letter to the department, ....

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....f such reversal, which was beyond the control of the appellant, given a reasonable period of time for the purpose. As the matter stand before us, there is prima facie compliance with regard to the amnesty scheme. Accordingly we allow the appeal and set aside the impugned order. The Commissioner shall give the appellant reasonable opportunity of producing evidence before him of the amnesty scheme a....