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TMI Blog2007 (6) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... o deal with the appeal. 2. The appellants had imported "Newsprint" and filed a few Bills of Entry claiming the benefit of Notification No. 21/2002-Cus., dated 1-3-2002.(Sl. No. 152B). The substantive condition for the benefit of concessional rate of duty under the Notification was that an end-use certificate issued by the Asst. Commissioner/Dy. Commissioner of Central Excise having jurisdiction over the importer's factory should be produced. The certificate would establish that the imported raw material has been used in the manufacture of newsprint. It should be produced before the proper officer of Customs within six months from the date of import or within such extended period as might be granted by the said officer. The appellants ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter of the party received the following letter dated 24-7-06 from the Asst. Commissioner :- "Please refer to your letter No. SAM/PD/CE/GEN/019/2006-07, dated 14-7-06 on the above subject. In this connection, your attention is drawn into this office letter C.No. IV/16-18-06-CX, dated 15-5-2006 wherein the decision has already been communicated to you." Upon receipt of the above letter of the Asst. Commissioner, the party preferred an appeal to the Commissioner (Appeals) but the latter rejected the appeal as time-barred after taking the view that the appellants should have appealed against the Asst. Commissioner's letter dated 15-5-2006 rather than his letter dated 24-7-2006. With reference to the date of receipt, by the appellants, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o stick to Sl. No. 4 of the said Schedule, which was a list of indigenous manufacturers of newsprint. He took the view that, as the appellants' name did not figure in that list, their product would not be considered as 'news print'. The Newsprint Control Order dated 11-10-2004 issued by the Central Government defined "newsprint" as under :- '"newsprint" means paper of any of the descriptions specified in the Schedule, which is used for printing and shall include odd size newsprint whether produced indigenously by any mill as specified in item 4 of the Schedule or imported and certified to be as such by the authorised officer.' SL No. 2 in the Schedule to the Newsprint Control Order, whereunder the appellants claimed their product to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommunicated in letter dated 24-7-2006, which ought to have been, fairly, considered by learned Commissioner (Appeals) as an appealable proceeding. If the appellate Commissioner had so considered the Asst. Commissioner's letter dated 24-7-2006, he would not have rejected the party's appeal as time-barred. 4. For the reasons stated above, we think, we must remedy the vice of negation of natural justice by the original authority, which ought to have been remedied by the Commissioner (Appeals). The proceedings under challenge are set aside and this appeal is allowed by way of remand directing the Asst. Commissioner of Central Excise, Erode II Division to consider the appellants' application for end-use certificates in accordance with law af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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