9911796707
TMI Blog2012 (9) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing both sides for some time on the matter, we find that the appeal itself could be disposed off at this juncture as the issue is in narrow compass. Accordingly, we allow the Stay Petition and take up appeal itself for disposal. 3. The relevant facts that arise for consideration are that the appellant herein had imported Midsole Insole material as consumable for leather industry claiming benefit of Notification No.224/85-Cus, dt.9.7.85 and paid concessional rate of duty @ 25%. The appellant also executed an end use bond undertaking to submit to the Assistant Commissioner of Customs, the intended end use of said goods imported. Revenue authorities felt that the appellant despite giving various reminders by the Department did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice, before the clearance of the goods from Kandla Port, the bond was executed. It is his submission that the appellant being a small scale industry, was not a registered unit and had no means of getting the end use certificate from the Central Excise authority. It is his submission that as a contemporaneous evidence, they produced a Chartered Accountant s certificate, who went through the records of the appellant s factory and confirmed in the certificate that the goods imported were used for the leather goods manufactured for export. He would submit that the exports were made by the appellant and the export realisation was through State Bank of India. It is also his submission that the State Bank of India vide their certificate dt.22.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions of Tribunal in the case of Apollo Exports 1998 (101) ELT 188 (Tri.), Rahul Enterprises 2009 (234) ELT 504 (Tri-Ahmd.). 6. We have considered the submissions made at length by both sides and perused the records. 7. The undisputed facts are that the appellant imported Midsole Insole material availing the benefit of Notification No.224/85-Cus, dt.9.7.85. The said notification grants benefit of concessional rate of duty subject to the condition that the goods are used in the leather industry. It is also undisputed that the appellant herein is a manufacture of leather goods. It is also undisputed that the appellant had filed a letter on 21.03.2000 wherein he has enclosed end use certificate duly signed by the Chartered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ready made leather footwear dressings. 5. Insoles or Midsoles with or without steel reinforcement cut to size or in sheets made of polyester plastics with or without hardened cardboard sheet. 6. Rubber sheets or Crepe sheets for soles and heels. 7. Rubber heels. 8. Heel tips. 9. Unit soles of plastics, rubber, thermoplastic rubber, or PVC, with or without heels. 10. Metallic embellishments other than zip fasteners. 11. Stamping wheels. 12. Plastic patterns. 13. Plastic or nylon tipped hammers. 14. Plastic, PVC or Nylon lasts with or without steel hinges. 15. Polyethylene, Nylon, PVC or Polyester hytronic type clicking boards. 16. Harness needles for hand sewing. 17. Pre-punched cards. 18. Leather designers kit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As regards the decisions relied upon by the ld.D.R., we find that in a case of Pecific Exports, the Hon ble Apex Court has remanded the matter back on the ground that the respondent therein had not adduced any evidence. In the case of Apollo Exports, the said appeal was dismissed by the Hon ble Apex Court on the ground of the finding of the Tribunal that there were various discrepancies in the Chartered Accountant s certificate. In the case of Rahul Enterprises, the co-ordinate Bench of the Tribunal had remanded the matter back to the adjudicating authority to reconsider the issue afresh. 13. All the above 3 judgments which have been relied upon by the ld.D.R. also indicates that the contemporaneous evidence in the form of Charter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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