2014 (1) TMI 166

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..... tral Excise Authorities, although there is a delay of almost three months but that is permissible as per the Notification No. 21/2002 (Sl. 200) in Condition 20 itself, Therefore, when the End use/Consumption Certificate has been produced by the appellant, the impugned order is not warranted at all - extension would have been granted by the adjudicating authority himself. As the appellant has produ .....

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..... cation No. 21/2002-Cus. (Sl. 200) on the condition that the appellant shall furnish End Use/Consumption certificate from the Jurisdictional Central Excise Authority. As per the Notification No. 21/2002 (Sl. 200), the End Use/Consumption Certificate from Jurisdictional Central Excise Authority has to be furnished within six months. As the appellant has failed to furnish such certificate within six .....

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..... f J.K. Corporation Ltd. v. Commissioner of Customs, Mumbai - 1996 (88) E.L.T. 112 (Tri.), the Tribunal was of the same view that extension would have been granted by the adjudicating authority himself. As the appellant has produced End use/Consumption certificate from the Jurisdictional Central Excise authorities therefore, the appellants are entitled for the benefit of Notification No. 21/2002 (S .....

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