2017 (3) TMI 1112

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....in appeal against order-in-original CAO no. 90/2005/CAC/CC/NRN dated 6^th October 2005 of Commissioner of Customs (Export Promotion), Mumbai which has dropped proceeding initiated against the goods imported under the duty exemption entitlement scheme. 2.  This appeal can be disposed off on the point of limitation itself. The show cause notice was issued to the respondent on 29^th January 1....

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....l not cover the demand against bill of entry dated 6th January 1994 which would bring it under the threshold for appeal into the New Litigation Policy. On that ground alone the appeal merits rejection. 6. From a perusal of the records, it is seen that respondent had procured the advance licence after the export obligation had been fulfilled by the original holder and utilised it for import of g....

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.... was not involved in any manufacturing activity. The invoices issued by the job-worker were only commercial invoices on which MODVAT credit could not have been availed. There is nothing in the appeal or in the review order to controvert the findings of the adjudicating authority. 8. It would appear that review order has been finalized based on surmises and assumptions that such credit had been ....

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....on and without availing input stage credit." "The transferee cannot be called upon to fulfill the condition (v)(a) of the Notification No. 203/92-Cus. It is the original licencee, who has to satisfy the above referred condition, but not the transfee of the licence. In the result, the reference is answered accordingly." 6. In this appeal challenge is to the aforesaid conclusions. Learne....