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2011 (1) TMI 31 - AT - CustomsImport of melting scrap of iron an steel - Concessional rate of duty - notification no. 21/2002 Cus dated 1.3.2002 - production of end-use certificates - Held that: - Inasmuch as the appellate authority held in favour of the assessees on the legal issue but has confirmed part of the demand on the factual aspect, we are of the view that such factual aspect should be verified by the original adjudicating authority and the assessees can be given an opportunity to contest the same. Accordingly, we set aside the impugned order and remand the matter to the original adjudicating authority for verification of the fact of production/no-production of end-use certificates in respect of the disputed quantity.
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