TaxTMI 
TaxTMI 
2013 (5) TMI 382
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....od December 1992 availing the benefit of Notification No. 203/92, dated 19-5-92. In terms of conditions of the notification, in order to be entitled for the duty exemption for such imports the importer has to make a declaration before the Assistant Commissioner of Customs at the time of clearance of the imported goods that he shall pay an amount equal to dutiable but for the exempted, on the imported materials. It is noted that the appellant had made no such declaration while availing the benefit of the notification. The appellants were charged for the violation of the condition No. V(a) of the said Notification No. 203/92 inasmuch as that the appellant should justify that they have not availed any inputs/credit under Rule 56(a) or 57(a) of....
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....ubmission that the above said proposition has been settled by the judgment of the Tribunal in the case of Sewing Systems Pvt. Ltd. - 1992 (62) E.L.T. 725 (Tri.) confirmed by Hon'ble Supreme Court as reported at 1997 (89) E.L.T. A36 (S.C.), Corvine Chem. Pharmaceuticals Ltd. - 2004 (170) E.L.T. 181 (Tri.) and Rohit Steel & Forgings Pvt. Ltd. - 2005 (191) E.L.T. 692 (Tri.). It is his submission that the burden to prove that the appellant had availed credit on inputs used in the manufacture of goods exported in discharge of export obligation on the department and there is nothing on record or no evidence is produced for substantiating the said allegation. For this purpose he relies upon the judgment of the Apex Court in the case of Commissione....
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....llant had suppressed. It is also on record that the appellant had not made any declaration before the authorities at the time of clearance on the imported goods that he shall pay an amount equal to the duty leviable but for the exemption on imported materials. In the absence of any records to indicate the notice was served on the appellant, we have to hold that the appellant has not been served upon the notice. 6. On this point, we find that the decisions relied upon by the ld. counsel and more specifically in the case of Sewing Systems Pvt. Ltd. which has been upheld by the Hon'ble Apex Court, this Tribunal has held as under : "4. We have carefully considered the appeal and the submissions made by both the sides at the hear....
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....d the Apex Court on identical set of facts has upheld the order of the Tribunal by recording the following findings : "2. The assessee imported silicon steel sheets and ball bearings under the Advance Licence Scheme vide Bills of Entry dated 8-3-1994 and 18-2-1994 and availed duty free clearances of imported goods under Notification No. 203/92-Cus., dated 19th May 1992 which has been amended from time to time with which we are not concerned in the present case. The assessee exported 'starter for alternator & generator assembly & solonoid switch, dynamo, slip ring ignition coil oil filled'. 3. After the export, the assessee was served with two show cause notices dated 16th March 1998 demanding various amounts of customs....
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.... availed of the Modvat credit on imported inputs/raw material and in the absence of any material to show that the assessee had availed of Modvat credit on the inputs purchased from the local market, the demand raised by the Revenue was unjustified. The Tribunal, therefore, accepted the appeal and set aside the order of the adjudicating authority. 6. Learned counsel for the parties have been heard. 7. The stand taken by the assessee is the same which had been taken before the assessing authority as well as before the Tribunal. 8. Learned senior counsel for the Revenue is not in a position to controvert the plea raised by the learned counsel for the assessee. Although even before the Tribunal the Department was n....