Judgment:
1. These two applications relate to two appeals filed by the same appellant. The issues being same these applications were taken up together. On hearing Shri S N Sejpal for the applicants and Shri A K Jain for the Revenue, we felt that the appeals themselves could be taken up for disposal. This was done, by granting waiver of predeposit of duties totally amounting to Rs.24,08493/- and penalties of Rs.1,25,000/-.
2. The appellants imported certain goods on the strength of advance licences and cleared them without payment of duty in terms of Notification No. 203/92-CUS. At a later date show cause notices were issued alleging that in the manufacture of export products, input stage credit had been taken. The assessees did not file any reply nor did they appear for personal hearing. In his Ex-parte orders the Commissioner of Customs confirmed the duties and imposed the penalties as mentioned above. Hence the present appeals.
3. On behalf of the appellants it is stated that when the show cause notices were issued the assessees did not have relevant papers. By the time they had secured the papers and had made a representation the opportunity for hearing had already been missed and the impugned orders had been passed. It is submitted that in all the exports made by them the jurisdictional Central Excise authorities had certified that modvat credit had not been availed of. These certificates have been placed on record before us.
4. In view of these submissions, we deem it proper to allow the appeal and to remand the proceedings back to the jurisdictional Commissioner.
He shall allow the appellants to appear before him, examine personally the evidence given by them and then pass appropriate orders. The appellants are directed to file the relevant papers and written submission before the Commissioner and make sure that they appear before the Commissioner when directed to do so.