ORDER
JH Joglekar, Member (T)
1. On hearing Shri Uday Joshi on an application seeking wavier of predeposit of duty amounting to Rs.75,06,887/- and stary of recovery thereof and also on hearing Shri AK Jain for the Revenue, It appears that at this stage itself the main appeal could be taken up for disposal. We do so after granting the application for waiver.
2. Two show cause notice were issued to the appellants seeking recovery of duty and imposition of penalty on the ground that the benefit of Notification No. 203/92 was wrongly taken by them in as much as in the export products, modvat credit had been availed of. The importers filed replies enclosing shipping bills showing that no such benefit had been received by them. The relevant shipping bills were also produced. From the impugned order it appears that these replies were not put upto the Commissioner. The Commissioner has observed that on 4 occasions opportunities were given for making representation, which were not availed of. Shri Uday Joshi sumits that the assessee were in difficulty in attending the last dated hearing.
3. We have considered these submissions. In view of the decumentary evidence placed on record and on the observation in spite of the replies having been filed, the Commissioner had failed to notice them, we deem it proper to allow the appeal and to remand the proceeding back to the jurisdictional Commissioner. He shall allow the appellants to appear before him, examine personally the evidence given by them and then pass appropriate orders. The appellants are directed to file the relevant papers and written submission before the Commissioner and make sure that they appear before the Commissioner when directed to do so.
(Pronounced in Court)