2016 (12) TMI 10

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...., Addl. Commr. (A.R.) for Respondent ORDER The issue involved in the case is the eligibility of Notification No.203/92-Cus dated 19.05.92 for import of goods under Value Based Advance Licencing Scheme. The appellant was issued show-cause notice wherein it was alleged that the appellant, at the time of export of goods under advance licencing scheme, availed the MODVAT credit therefore violate....

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....by the impugned order the appellant is before us. 2.  None appeared on behalf of the appellant despite notice. 3.  Shri Ahibaran, Learned Additional Commissioner (A.R.) appearing on behalf of the revenue reiterates the findings of the impugned order. 4.  We have carefully considered the submissions made by the Learned A.R. and perused the records. We find that the demand wa....

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....ner for the first reason that there was no such allegation in the show-cause notice and secondly, also no findings in the original order in this regard. Hence the Commissioner was not supposed to go into the issue which is not arising from show-cause notice and adjudication order. There is no dispute that the appellant reversed MODVAT credit and paid the interest. In our considered view with these....