JUDGMENT
Gowri Shankar, Member (Technical)
1. Appeals C/418, 426, 176/01 taken up for disposal with consent of both sides after waiving deposit.
2. In each of the orders impugned in these appeals, the Commissioner has confirmed the demand for duty issued to the appellant and imposed penalty on it. He finds that the goods imported by the appellant were not entitled to the benefit of notification 203/92, which had been extended to them, for the reason that one of the conditions in the notification, that modvat credit should not be availed of in the manufacture of exported goods had been contravened.
3. The contention on behalf of Dipesh Fabrics (appeal 426) is that it did not avail of the exemption contained in notification 203/92. The import licence which was issued to it was a quantity based licence, and carried with it the benefit of exemption contained in notification 204/92, which did not contain any such condition. A copy of the licence which is referred to in the show cause notice indicates it to have a limiting factor of both quantity and value, suggesting it to be quantity based licence. The DEEC book issued along with the licence mentioned notification 204/92. The original of these documents has not been produced; neither the original nor copies of the bill of entry under which the goods were cleared are not produced. We are not able to come to a firm conclusion on this issue.
4. The contention of Attic Interiors (appeal 418) is that it was not heard. Its representative shows us copy of the letter dated 6.12.00 (supported by speed post receipt of its despatch) asking for time to file the reply with the notice and to appear personally. It is claimed that documents such as bill of entry and import licence were seized and were in the custody of the department at the relevant time. Whatever the facts whether this is so or not, the fact is that this letter has not been considered or dealt with by the Commissioner. His order therefore has been passed in contravention of the principles of natural justice.
5. The contention on behalf of Bakul Aromatics & Chemicals Ltd. (appeal 176) was heard by the Commissioner. After the hearing the Commissioner passed an order, copy of which he gave to the appellant before us, on the contention that was raised before him that the modvat credit in question had been reversed and the importer was entitled to the amnesty scheme announced by the Government of India. In that order, he asked the appellant to approach the Jurisdictional Asst. Commissioner for issue of fresh certificate giving details of the reversal of the modvat credit. The order of the Commissioner was also communicated to the Asst. Commissioner. It is contended that despite this the information has not been obtained. Counsel for the appellant undertakes that he will pursue the matter before the Asst. Commissioner and requests time to produce documents. We accept the statement.
6. The appeals are accordingly allowed. Impugned order set aside. The Commissioner shall in each case adjudicate upon the matter in accordance with the directions that we have issued. If he finds that the documents such as bill of entry and import licence were in fact seized from Attic Interiors, he may furnish to the importer copies of these documents and anything else relevant they may ask, which are in his possession, pass orders after giving them an opportunity of being heard.