2011 (1) TMI 93

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..... SDR) for the Revenue   Per Archana Wadhwa:   After dispensing with the condition of pre-deposit of duty of Rs.6,38,035.26, we proceed to decide the appeals themselves inasmuch as the issue lies in a narrow campus.   2. As far as facts on record, the assessee is engaged in the manufacture of iron and steel ingots. Four consignments of melting scrap of iron an steel were imported b .....

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..... he 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 officer. He accordingly held that the assessees have complied with the condition of the Notification No.21/2002-Cus and there is no case of .....

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..... ity and the assessees can be given an opportunity to contest the same. Accordingly, we set aside the impugned order and remand the matter to the original adjudicating authority for verification of the fact of production/no-production of end-use certificates in respect of the disputed quantity.   8. Appeals and stay petitions are disposed of in above terms.  
Case laws, Decision .....

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