ORDER
Gowri Shankar, Member(T)
1. Appeal taken up for disposal after waiving deposit.
2. The order impugned in this appeal demands duty from the appellant and imposed penalty on it, on the ground that it wrongly availed the benefit of notification 203/92 to which it was not entitled as modvat credit has been on the duty paid on the goods used in the manufacture of the exported goods.
3. Counsel for the appellant agrees that, although the show cause notice was received by it, there was a failure to reply caused by inadvertence. He says, however, that the appellant did not claim, and hence was not granted, benefit of notification 203/92. What it claimed was the benefit of notification 204/92 which does not contain any condition relating to taking of modvat credit.
4. The copy of the advance licence referred to in the notice has imposed limit no both value and quantity, and the DEEC book referred t the notification 204/92. The bill of entry does not indicate any notification number. the appellant has therefore made out a prima facie case. In these consideration in the hands of the Commissioner.
5. The appeal is allowed and the impugned order set aside. The appellant may make such submissions as it desires in the matter before the Commissioner within a month from the receipt of this order. The Commissioner shall thereafter adjudicate upon the matter in accordance with law.