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TMI Blog2014 (1) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... over of Bill of Entry No. 00500, dated 24-9-2005 i.e. the same Bill of Entry under which the appellant imported the goods. The requirement of the notification is that the goods should be used for the purpose of melting and jurisdictional Central Excise Officer, under whose jurisdiction the said goods have been so used in such unit, end-use certificate should be produced by the appellant. It is see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - C/785/2008 - Final Order No. C/A/57362/2013-Cus.(DB) - Dated:- 23-7-2013 - Ms. Archana Wadhwa, Member (J) and Shri Manmohan Singh, Member (T) Shri Naveen Malhotra, Advocate, for the Appellant. Shri R.K. Mishra, DR, for the Respondent. ORDER The relevant facts, in brief, are that the appellant filed Bill of Entry No. 500 dated 24-9-2005 and cleared the goods of 375.260 MT of Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd confiscated the said quantity and imposed redemption fine of Rs. 5 lakh and also imposed penalty. 3. Ld. Advocate appealing for the appellant submits that balance quantity of 183.320 MT were sold to both M/s. SRM Profiles Ltd. and M/s. J.R. Alloys Casting Pvt. Ltd. The said two recipients of scrap have utilized the same in the production of M.S. Ingots. He draws our attention to two letters m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not responded by the proper officer. As rightly argued by ld. Advocate, that the issue of end-use certificate is in the hands of proper officer after necessary verification and manufacturer concerned having made application, cannot do anything beyond that. 5. In view of the above reason, we set aside the impugned order and remand the matter to the adjudicating authority for afresh decision. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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