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TMI Blog2010 (12) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... ee by way of remand Commissioner(A) - C/167/2010 - A/1926/2010-WZB/AHD - Dated:- 14-12-2010 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri Z.B. Nagarkar, Consultant, for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. After hearing both the sides, we find that Commissioner (Appeals) dismissed the appeal for non-compliance with the stay order passed by him directing the appellants to deposit an amount of Rs. 5,47,383/-, out of the total confirmed duty of Rs. 8,77,567/-, as a condition of hearing their appeal. 2. The facts of the case, in brief, are that the appellant had filed Bill of Entry No. 2049 dated 23-4-1993 for clearance of 25.000 MTs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of End Use Certificate. 3. Learned consultant appearing for the appellants places before us the relevant Notification No. 224/85-Cus., dated 9-7-1985 and draws our specific attention to the fact that there is no requirement in the said notification as regards the satisfaction of the Central Excise authorities about the use of the imported goods in the leather industry. Further, the notification nowhere provides execution of any bond at the time of import of the goods or production of any end use certificate by the importer. In any case, he submits that they have entered into a bond at the time of import of the material which require them to produce end use certificate or a certificate from any other person indicating the use of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the stay order that end use certificate does not stand produced, as required in the notification, are factually incorrect and against the wordings of the notification. The appellants have made efforts to obtain such certificate but did not succeed on account of refusal by the Superintendent. In such a scenario, it is not understood as to how the appellant would produce the end use certificate. In any case, the appellants have produced on record the Chartered Accountant certificate as also an affidavit indicating that the material imported have been used in the manufacture of leather products. Further, the export of leather products is itself indicative of the fact that the materials imported have been used in their factory for productio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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