2019 (7) TMI 199

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.... Shri C. Mallikarjun Reddy, Authorized Representative. Present for the Respondent: None ORDER PER: RACHNA GUPTA. 1. The present appeal has been preferred against the Order-in-Appeal No. 52/2010-CE dated 30.04.2010. 2. The appellant herein is a manufacturer of PP Woven Sacks. On the scrutiny of ER-1 returns filed by them for the months of October 2007, November 2007, February 2008 an....

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....9 the notice to the respondent was issued to be served by the department as the address was found incorrect. It is thereafter that a letter dated 18.04.2019 was received from the respondent side acknowledging the pendency of the present appeal with the request of adjournment for certain dates as mentioned therein. Accordingly, the matter was listed for today. Still none has appeared. We, according....

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....assessee can avail of the duty paid on inputs as Modvat under certain conditions. One such condition is that duty should have been paid on the inputs. In the present case, no such duty has been paid by availing of the benefit of Notification 34/97. In the cases relied upon by the learned counsel for the appellant the Tribunal observed that the Department was standing on technicalities when it does....

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....2 (Mad.) has held as follows: "11. Under Para 4.3.5 of the EXIM Policy, it was stated as follows:- 4.3.5. Normally, the exports made under the DEPB scheme shall not be entitled for drawback. However, the additional customs duty/excise duty paid in cash on inputs under DEPB shall be adjusted as Cenvat credit or Duty Drawback as per rules framed by the Department of Revenue. In cas....