Judgment:
1. Appeal taken up tor disposal, with the consent of both sides, after waiving deposit.
2. The order of the Commissioner impugned in this appeal, demands duty on goods imported by the appellant on the ground that the benefit of Notification 203/92 would not be available to it for the reason that Modvat credit was availed of in the manufacture of exported products.
He has also imposed a penalty.
3. The representative of the appellant submits that, subsequent to the proceedings before the Commissioner, it has received evidence in the form of a certificate from the jurisdictional Central Excise Authorities to the effect that Modvat credit was not availed of in the manufacture of the exported products.
4. We note that the appellant did not raise this contention in the reply to the notice or appeared before the Commissioner, for reasons that are not clear. We are therefore of the view that the evidence that is now produced should be considered by the Commissioner.
5. The appeal is accordingly allowed and the impugned order set aside.
The Commissioner shall, after considering this certificate, as also any other submissions that it may make, pass orders in accordance with law.