1996 (4) TMI 203

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..... he Respondent. [Order per : Shiben K. Dhar, Member (T)]. - In both these appeals benefit of concessional duty under exemption Notification No. 347/86 and 174/92 has been denied on the ground that end use certificate as required in the Notification was not submitted within the stipulated time. 2.  Arguing for the Appellants the Ld. Counsel submits that in both cases end use certificates we .....

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..... ained therein and that already paid at the time of import. The Notifications do not prescribe specific time limit within which end use certificate certifying the goods which have been imported have been used in the manufacture of such goods for which importer is permitted to import them are to be submitted. Time limit has been prescribed only as a term of the bond. We find that such condition if n .....

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