ORDER
Ms. Jyoti Balasundaram, Member (J)
1. For reasons recorded below we dispense with the re-deposit requirement and proceed to dispose of the appeals themselves with the consent of both sides as the issue lies within a very narrow compass.
2. In all these cases it is the finding of the adjudicating authority that the appellants have availed input stage under Rule 56A or Rule 57A of the Central Excise Rules and also cleared the goods duty free under notification 203/92-Cus dated 19.5.1992 against value based advance licence. The non-availment of input stage credit is a requirement for availing of duty free clearance. Since these appellants appeared to have availed double benefit to which they were not entitle the benefit of the notification has been denied and the demands confirmed.
3. We have heard the learned counsels and learned DR. In the case of Ispat Industries Limited and Amoli Organics Limited it is the case of the appellants that although they have availed input stage credit they have reversed the same and paid interest in addition to reversal and therefore they are entitled to the benefit of duty free clearances. In the other case, i.e. Tej Shoe Factory, the appellant’s contentions is that ever since the inception of the factory they have not availed modvat facility.
4. We find that in the case of Amoli Organics Limited no reply was filed to the show cause notice nor did the appellant appear for personal hearing, while in the case of Tej Shoe Factory both the appellants did not file any reply (it is their contention that no show cause notice was served upon them). In response to the notice for personal hearing they sent a letter pointing out that they have not received the show cause notice. Be that as it may, since the appellants No. 1 and 2 have filed before us certificates to support their contention that they have availed input stage credit initially that they have reversed the same and int he case of Tej Shoe Factory there is a specific averment that no credit has been availed under Rule 57A, the interest of justice require that these case be remanded to the jurisdiction Commissioner for fresh decision after extending a reasonable opportunity to the appellants of being heard and explaining their case.
5. The impugned orders are set aside and appeals are allowed by remand.