9911796707
TMI Blog2008 (8) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... se of investigation, certain violations of the provisions of the Customs Act were noticed. A show cause notice was issued for demand of duty. The appellant appealed to CEGAT. The CEGAT while allowing the appeal made certain observations to the effect that the said order would not in any way preclude the department from taking appropriate steps by issue of a fresh show cause notice. Hence, a fresh show cause notice dated 7-9-1987 was issued. The main charge against the appellant is that the appellant filed Bills of Entry for clearance of waste paper imported for the manufacture of pulp to be used for the manufacture of paper or paperboard. There were four consignments involved. In respect of each consignment, necessary end use bonds were exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is an admitted and undisputed fact that the appellant duly produced certificates issued by the Supdt. of Central Excise in respect of usage of imported old news paper for the manufacture of pulp. There was no evidence to suggest or establish that the said certificates were false and not genuine. Under the circumstances the allegation that the appellant had produced such documents fraudulently, is totally incorrect and inapplicable. Once a genuine certificate has been produced and it is not proved to be fake such certificate cannot be disregarded by raising unsubstantiated allegations. (b) The Collector failed to appreciate that the evidences on which the charge of the alleged evasion of duty and the demand of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing waste paper duty free under the aforesaid exemption Notification. Reference is made in this context to the decision in Bakelite Hylam Ltd. v. CCE, Hyderabad [2005 (192) E.L.T. 609 (Tri.-Bangalore)] where the Hon'ble CESTAT, South Zonal Bench, Bangalore, held that once certificate of end-use of input is issued by the department, it indicates that the department was well aware of the procedure followed by the appellant and hence extended period of limitation cannot be invoked to contend that the inputs were not used. This being precisely the case in the instant appeal the demand is liable to be quashed, being barred by limitation. 3. The learned SDR reiterated the impugned order. 4. On a very careful consideration of the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... give evidence or to produce a document or any other thing in any inquiry which such officer is making for any of the purposes of this Act. A summons to produce document or other things may be for the production of certain specified documents or things of a certain description in the possession or under the control of the person summoned" (underlining for emphasis)." 5. A careful reading of it shows that nowhere it is said that the evidence obtained cannot be used for any other purpose. It should be appreciated that the Central Excise Officers have also been declared as officers of Customs as per Notification issued by Govt. of India (Notification No. 38/1963-Cus dated 1-2-1963 as amended. This point has been elaborately dealt with by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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