9911796707
TMI Blog2006 (12) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... re engaged in the manufacture of MS Ingots etc. prior to December, 1999. In that month, they shut down their induction furnace on account of disconnection of electricity supply by Electricity Board. Litigation ensued between them and the Electricity Board and ultimately they obtained a favourable order from the High Court. But, though electricity supply was restored to their rolling mill, it was not restored to their induction furnace due to certain objections raised by the Electricity Board. It is submitted by learned Counsel for the appellants that a settlement has been reached between them and the Electricity Board and accordingly electricity supply will be restored to their induction furnace in January, 2007. It is submitted that, after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department has no case that the importer misdeclared the goods or in its value. Their only case is that the end-use certificate required under the Notification was not produced by the importer within the time stipulated therein. Non-production of end-use certificate is a fact admitted by the appellants. However, it is their contention that it was impossible for them to produce such certificate on account of the shut-down of the furnace which was inevitable due to disconnection of power supply by the Electricity Board. It is also pointed out that the jurisdictional Deputy/Assistant Commissioner can extend the time for production of end-use certificate and that application for this purpose will be filed by the appellants as soon as their i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise) also allowed to the party Cenvat credit of the CVD paid on the scrap. 7. As regards the condition under the Notification that end-use certificate issued by the Deputy/Assistant Commissioner of Central Excise produced within six months or within such extended period as may be granted by the said officer, in the facts and circumstances already recorded by us, it was impossible for the party to obtain end-use certificate from the Deputy/Assistant Commissioner of Central Excise within 6 months. We also find that, on account of shutdown of the furnace beyond the appellant s control, it was impossible for them to melt the scrap and apply for end-use certificate. This predicament ought to have been taken note of by the lower authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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