PRIYANKA OVERSEAS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD Id. DR as none appeared on behalf of the appellant.

(2.) THE appellant filed this appeal against the adjudication order passed by the Commissioner of Customs. Brief facts of the case are that the appellant made import of various raw materials on 13 -12 -94 against the import licence under the Advance Licence Scheme. The appellant cleared the goods without payment of duly under Notification No. 203/92 -Cus dt. 19 -5 -92. Once of the condition is that in respect of the goods exported towards fulfil of the export obligation is that no credit under Rule 57A or 56A of Central Excise Rules has been availed by the manufacturer. The appellant got the goods manufactured through their supporting manufacturer. At the time of import of the raw material without payment of duty, the appellant executed a bond to the effect that they will produce necessary certificate regarding non -availment of input credit by the manufacturer. A SCN was issued to the appellant for demanding duty on the goods imported by the appellant on the ground that the appellant had not fulfilled the conditions of the notification as no certificate was produced by the appellant regarding non -availment of input stage credit. The adjudicating authority confirmed the demand and imposed a penalty of Rs. 85,000/ -.

(3.) THE contention of the appellant in the appeal memo is that the supporting manufacturing has stopped manufacturing activity and with great difficulty they have procured a certificate from manufacturer to the effect that no Modvat credit has been availed by them. The contention is that inspite of producing the certificate, the demand was confirmed.