2017 (10) TMI 1315

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....Additional Commissioner (AR), for the respondent JUDGEMENT Per: Dr. D.N. Panda These appeals are 21 years old travelling to various legal forums. When the matter was before Hon'ble High Court of Bombay, following two questions were framed to answer:- i) Whether in facts of the case since there is a reversal of Modvat credit, there is no violation of Condition No. VI of Notification No. 204/92....

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....xport obligation has been fulfilled by the petitioners would have bearing on the findings given by the Commissioner to the effect that conditions set out in Notification No. 204/92 was an issue raised in the appeal and the same was required to be answered by the Tribunal. The petitioners in the memo of appeal as well as in the written submissions have submitted that in view of the reversal of Modv....