ORDER
Gowri Shankar, Member (T)
1. In the order impugned in the appeal the Commissioner has said that the goods imported by the appellant were not entitled to notification 203/92 for the reason that modvat credit had been availed in their manufacture.
2. The import licences under which the import was made No.1524097/93 and No. 1524117/93, both say that they are as Quantity Based Advance Licences with the limiting factors of both quantity and value. The DEEC book issued to the appellant also indicates the applicability of notification 204/92. However we are not in a position to say that the goods were cleared in terms of notification 204/92. The importer has not taken this claim in its reply to the notice,and the copy of the bill of entry has not been produced.
3. Having regard to the considerable doubt that exists, we waive deposit of the duty demanded and penalty imposed and stay their recovery.
(Dictated in Court)