ORDER
Smt. Archana Wadhwa
1. After dispensing with the condition of predeposit of duty of Rs. 12,69,712.00 and penalty of Rs. 1,00,000/- confirmed by the Commissioner of Customs, we take up the appeal itself with the consent of both the sides, inasmuch as it is seen that the appellants could not avail effectively an opportunity given to them by the adjudicating authority for placing the documents on record. It is seen that the appellants availed the benefit of DEEC Scheme. Subsequently, it was noticed by the Revenue-authorities, that they had availed the modvat credit in respect of inputs used for exported materials. On the said basis, the show-cause notice was issued to them proposing confirmation of demand of duty and imposition of penalty. The appellants vide their interim reply to the show-cause notice asked for the documents relied upon by the Revenue. It is their case that before such documents were supplied to them, a hearing date was fixed by the Commissioner directing them to produce on record a certificate from the Central Excise Officers stating non-availment of modvat credit/reversal of modvat credit. However, ld. Advocate, Shri Mehta, appearing for the appellants, submits that such certificate and the other documents could not be placed before the Commissioner so as to satisfy him about non-availment of modvat credit inasmuch as the hearing notice indicated that the hearing so fixed would be as Lok Adalat and they did not take serious note of the same. As such, he submits that another opportunity be given them to represent their case before the Commissioner.
2. After hearing Shri V.K. Chaturvedi, ld. SDR, we find sufficient force in the appellants’ submissions and the Commissioner has also recorded in his impugned order that the appellants have not placed any evidence on record to show that the modvat credit was not availing. Inasmuch as the appellants’ claim to have the evidence in their possession and which they, if given an opportunity, would produce before the Commissioner, we set aside the impugned order and remand the matter to the Commissioner for denovo proceeding.
3. Needless to say that an opportunity of personal hearing would be granted to the appellants before fresh adjudication.
4. Copies of the relied upon documents as requested by the appellants before the Commissioner would also be given to them. Appeal is thus allowed by way of remand. Stay Petition also gets disposed of.
Dictated and pronounced in the open Court.