2016 (4) TMI 441

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ER Per M V Ravindran This appeal is directed against Order-in-Original No. 279/04/MCH dated 21/06/2004. 2. None appears for the appellant. 3. On perusal of records, we find that this appeal is filed in the year 2004. Hence we take up the appeal for disposal even in the absence of any representation from the appellant. 4. Heard the Ld. departmental representative and perused the records. 5. T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f Central Excise, Division-II on 16-08-2002. Revenue authorities are not accepting this certificate as the same was produced beyond three months of the clearance of the consignment. In our considered view, findings of both the authorities are erroneous, as the said Notification No. 17/2001-Cus mandates production of end use certificate only for the reason and ascertainment that the imported consig .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X