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2011 (1) TMI 93 - AT - CustomsWaiver of pre-deposit - iron an steel were imported by the appellants at concessional rate of duty - condition attached to the said notification requires production of end-use certificate from the Assistant Commissioner within a period of six months - Commissioner (Appeals) observed that the benefit of Notification cannot be denied on the ground of non-submission of end-use certificates within a period of six months, when there is no denial of the fact that the assessees had never eventually produced the end-use certificate issued by the proper office – assesee’s grievance is that the issue was not the subject matter of show cause notice, while the Commissioner (Appeals) before confirming the duty on the ground has not given any opportunity to clarify the issue - order set aside and remand the matter to the original adjudicating authority
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