2017 (4) TMI 13

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...., for the Respondent. ORDER This is an appeal filed by the Revenue against Order-in-Original CAO No. CC(AT)11/2004 ADJ ACC, dated 31-3-2004 passed by the Commissioner of Customs (Export), ACC, Mumbai. 2. The fact of the case is that the respondent was issued a show cause notice denying the exemption Notification No. 203/92-Cus., dated 19-5-1992 making allegation that the respondent h....

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....-Original, the Board has passed a review order. Accordingly, the present appeal was filed. 3. In the grounds of appeal, it is stated that the adjudicating authority before dropping the demand of duty ought to have called for appropriate verification from the jurisdictional Central Excise Authorities with respect to availment of MODVAT credit by the licence holder. Therefore, the order is n....

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....which was not done so while issuing show cause notice. Finding of the learned Commissioner is reproduced below:- "It is found that the show cause notice is not supported by the evidential documents to prove the charges levelled therein. The importer's submission that the requirement of showing cause necessarily presupposes that some material exist against the importer is correct. The duty canno....

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.... to demand and confirm duty without following the basic requirement of law. In view of the above facts that the department has not put forward any evidence to show that the party has availed MODVAT credit, I have no option but to drop the charges levelled in the show cause notice." From the above finding, it can be seen that the learned Commissioner has decided the issue only on ground that the....