2000 (5) TMI 151

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....)]. - The appeal itself is taken up for disposal after waiving deposit. 2. The order of the Commissioner impugned in this appeal adjudicates upon two notices to show cause notice issued to the appellants. The notices, which are identical in facts, allege that the appellant was not entitled to the benefit of notification 203/92 in respect of the goods imported by it, for the reason that one of t....

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....forts made by him. It is also to be noted that the notices to show cause were issued after the imported goods were cleared, after according to them the benefit of notification. It was therefore all the more reason to indicate the basis for the allegation that credit had been taken. This was required to be supplemented, since the notice was issued beyond six months from the relevant date by materia....