MADRAS POLYMOULDS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The stay application and appeal have been filed by M/s. Madras Polymoulds against Order -in -Original No.7/2000 -CAU (Airport) dated 24.10.2000 in which the Commissioner has confirmed a duty of Rs. 1,84,96,113/ - under proviso to Section 28(1) of the Customs Act, 1962 and also ordered them to pay interest at the rate of 24% per annum from the date of clearance of the goods till the date of payment of duty. He also imposed penalty of Rs. 25 lakhs under Section 112 (a) of the Customs Act 1962 on them.

(2.) Aggrieved by this order, they have come in appeal with stay application. Ld. Counsel appearing for appellants states that in the show cause notice, no evidence has been led to say that manufacturers who have supplied the goods meant for export have availed the modvat credit and no statement from the manufacture to this effect has been taken by the department. he also points out that one opportunity of personal hearing was granted by his predecessor and since the case was transferred to the new Commissioner, he also gave no opportunity to them to apear before him and since the appellant did not appear before him, he decided the case exparte.

(3.) Ld. DR states that they have themselves admitted in AR -4 form as well as gave one letter stating that the manufacturer who supplied the goods meant for export has availed the modvat credit. Therefore they have violated the condition of notification No. 204/92 and they have rendered the goods imported liable to confiscation and ineligible for the benefit of exemption under this notification.