2006 (7) TMI 378

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..... Hore, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. All the three Appeals are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner of Customs (Appeals) vide which he has denied the benefit of Notification No. 45/94-Cus., dated 1-3-94, as amended by Notification No. 115/94-Cus., dated 21-4-94 in respect of import .....

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..... asmuch as the appellant could not produce the accounts duly certified by the Assistant Collector of Central Excise, benefit of Notification has been denied to him and duty stand confirmed. It is the appellant s contention that being a small-scale unit, they are not registered with the Central Excise authorities. As such though they had maintained the proper records and accounts, and approached the .....

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..... Customs Act require such certification by the Central Excise authorities, they cannot refuse certification on the ground that the importer is not a Central Excise assessee. The said condition is required to be satisfied by all the importers irrespective of they are being covered by Central Excise law or not and in that case it would not proper on the part of the Central Excise authorities to refus .....

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