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TMI Blog2015 (3) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... the eligibility to duty exemption under Notification 20/99-Cus will depend upon submission of end-use certificate issued by the jurisdictional Assistant Commissioner. The jurisdictional Assistant Commissioner has rejected the application of the appellant and the matter has been taken in appeal and is presently pending before the Zonal Bench at Chennai. Inasmuch as eligibility to customs duty exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 45,50,527/- along with interest thereon and also imposing equivalent amount of penalty on the appellant M/s. Jindal Vijaynagar Steels Ltd., Bellary by denying the benefit of Notification No. 20/99 dated 28/02/1999 inasmuch as the appellant has not been able to obtain end-use certificate for use/consumption of steel melting scrap in the manner prescribed in the said Notification from the jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said order before the Commissioner (Appeals), Bangalore and the said Commissioner (Appeals) vide order No. 467/2003 dated 23/12/2003 rejected the appeal. Against the said order, the appellant had filed an appeal before the South Zonal Bench at Bangalore vide appeal No. E/493/2006. The said appeal has been transferred to the Chennai Bench of the Tribunal, inasmuch as the Commissioner who passed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty confirmation is dependent on the decision on end-use certificate, both the issues of end-use certificate, and the availability of customs duty exemption, should be heard together preferably by the same bench. 5. The Additional Commissioner (AR) appearing for the Revenue, on the other hand, points out that as per CESTAT Public Notice No. 2/2005 dated 05/08/2004, it has been clarified that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals are heard by the same bench. 7. Therefore, the matter needs to be placed before the hon'ble President, CESTAT for setting up of the bench either at Mumbai or Chennai for hearing both the appeals together. Accordingly, the Registry is directed to place matter before the hon'ble President, CESTAT for constitution of a Bench for hearing of appeals Nos. C/87374 87375/2013-Mum along ..... X X X X Extracts X X X X X X X X Extracts X X X X
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