2017 (3) TMI 537

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.... Appellant, M/s. Jindal Drugs Limited, are in appeal against order-in-appeal no. 602/2006/MCH/JC/VII/06 dated 21^st November 2006 of Commissioner of Customs (Appeals), Mumbai - I. The order of original authority was set aside with the direction to re-consider the matter afresh and with a direction to the appellant to produce necessary certificates and registers in support of their claim of non-....

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....on that no evidence of availment of input stage credit has been adduced. It is also submitted that the said licence had been converted into a 'quantity based licence' on which input stage credit availment is permitted. According to them, the direction to the appellant to produce evidence of non-availment of input stage credit is erroneous and that any demand at this stage is barred by limitation. ....

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....ppellant. On perusal of the show cause notice, it is seen that no such allegation, based on reason to believe that appellant was aware of availment of credit, has been made. Nor is there a finding in the original order, concurred with in impugned order, to that effect. 6. In that context, the allegation and finding that appellant suppressed this vital fact at the time of import is without any b....

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.... "Hence the satisfaction arrived at in the above manner is final and binding on the customs department. The customs department cannot compel the appellants importer, who are the transferee, to once again prove that the export obligation has been fulfilled by the original licence-holder in accordance with the notification and without availing input stage credit." "The transferee ca....