2003 (8) TMI 430

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.... [Order per : P.S. Bajaj, Member (J) (Oral)]. - None has represented, for the respondents. They have been served for today's hearing. No request for adjournment on their behalf has been received. Therefore we proceed to dispose of the appeal after hearing the ld. Jt. CDR and going through the record. 2. The facts are not much in dispute. The respondents were issued value based advanc....

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....y i.e. the Commissioner of Customs accordingly dropped the proceedings by observing that the respondents were not liable to pay the customs duty, for having reversed the credit as well as deposited the interest. He had also condoned the delay on their part in making the payment of interest. 3. The Revenue has come up in appeal for questioning the validity of the impugned order of the Commi....

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....t of Amnesty Scheme and payment of interest by them, after the expiry of the said scheme, did not absolve them from the liability to pay the customs duty under the law. They became dis-entitled to the benefit of the above said notification, at that very time when committed its breach, by availing the Modvat credit on the duty free inputs at the time of export of the goods. The Commissioner of Cust....