2011 (1) TMI 93

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..... d that the benefit of Notification cannot be denied on the ground of non-submission of end-use certificates within a period of six months, when there is no denial of the fact that the assessees had never eventually produced the end-use certificate issued by the proper office – assesee’s grievance is that the issue was not the subject matter of show cause notice, while the Commissioner (Appeals) be .....

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..... d by the appellants at concessional rate of duty under Serial No.200 of the Notification No.21/2002-Cus dated 1.3.2002.The condition attached to the said notification requires production of end-use certificate from the Assistant Commissioner within a period of six months, which period can be further extended by the Deputy/Assistant Commissioner. 3. Inasmuch as the end-use certificates were not .....

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..... utilisation of melting scrap of iron and steel. 5. However, he further observed that in some of the cases, end-use certificates produced by the assessees do not cover the entire quantities imported by them. Accordingly, he confirmed the demand of duty of Rs.6,38,035.26 on the above ground. 6. The assesee s grievance is that the above issue was not the subject matter of show cause notice, w .....

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