2001 (9) TMI 186

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....i Shankar, Member (T)]. - Appeal taken up for disposal after waiving deposit, with consent. 2. The impugned order of the Commissioner demands duty from, and imposes penalty on the appellant on the ground that the benefit of exemption contained in Notification 203/92 had been wrongly extended to the goods imported by it. The order finds that the appellant had taken Modvat credit in the manufactu....

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....ny such declaration. 3. The departmental representative, despite his best efforts, is unable to successfully rebut these arguments. This Tribunal, in its decision in Auto Ignition Ltd. v. CC, Appeal No. C/1241-R/99-Bom. and many other decisions, has held that in situation of this kind, there must not only be a basis for alleging that the condition in the notification had been contravened; there....