2000 (6) TMI 112

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....other order of the Commissioner of Customs, Nhava Sheva demanding duty from the appellant and imposing penalty on him on his finding that Modvat credit was availed of goods exported by it, thus contravening the condition contained in Notification 203/92. We have in a number of earlier occasions set aside such orders on the ground that they did not indicate either the material on the basis on which....