2016 (8) TMI 183

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....dent ORDER Per Raju The appellant, M/s Atul Ltd., imported certain goods using DEEC license issued under Notification No. 203/92-Cus. The benefit of said notification was sought to be denied on the ground that the goods exported for procuring the said license were manufactured by availing the benefit of input stage credit. Clause (V)(a) of Notification No. 203/92-Cus prohibited availment ....

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....ed under Section 114A, which has not been invoked in the show-cause notice. He further argued that at the material time there is a lot of confusion and Amnesty scheme was floated by the Government. In these circumstances, he argued that the extended period could not have been invoked in this case. 3. Learned AR relied on the impugned order. 4. I have gone through the rival submissions. I fin....

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....to be proved by that person. However, in this case, there is a specific declaration by the appellant that they have followed the conditions of the notification which include that the goods exported have not been availed the input stage credit. The appellants have failed to substitute the said declaration by providing evidence. In these circumstances, I find that the benefit of notification cannot ....