ORDER
J.H. Joglekar, Member (T)
1. On hearing both sides on the stay application, it is appeared that at this stage itself the main appeal could be disposed of. Both sides agreeing, this was done after granting waiver of pre-deposit of the sums confirmed and imposed as prayed for.
2. The Commissioner in the impugned order imposed penalty of Rs. 28,000/- and also confirmed demand of Rs. 5,49,772/-. The ground for this action was that the appellant had contravened the provisions of Notification No. 203/92 Cus in as much as in the manufacture of export exports, the input stage credit has been availed of. In doing so, the Commissioner observed that the appellant had not filed any reply nor had they appeared for personal hearing.
3. On behalf of the appellants, it is claimed that the notice for hearing on 12.10.2000 had not been received by the appellants at all and that is why the appellants could not state their case before the Commissioner. It is further claimed that the show cause notice did not substantiate the grounds raised therein. The bare allegation was made that in the manufacture of export goods, the input stage credit had been taken. In the reply the importers had claimed that they were merchant exporters and would take up the matter with their supporting manufacturers. It was claimed that shipping bills with A.R.4 details had been passed by the Customs without any objection and, therefore, at this stage, the charge of suppression etc. cannot be made against the importers.
4. We have considered the submissions and have seen the text of the show cause notice. The show cause notice does not give the shipping bill number under which the export goods were covered. It is, therefore, correct that the importers could not get sufficient knowledge of the grounds with which the demands were raised. Their claim that the notice for hearing was not received by them also has merit. On these grounds, we allow the appeal and remand the proceedings back to the Commissioner. He shall make the relevant details available to the importers to sustain the charge that in the manufacture of export goods input stage credit had been availed of. He shall also give sufficient time to state their case before him and then pass appropriate orders. The appeal is allowed by way of remand.
(Dictated in Court)