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2012 (9) TMI 785 - CESTAT, AHMEDABADNon production of end use certificate from the concerned jurisdictional Central Excise authority - demand of differential duty - stay filed for waiver of pre-deposit - Held that:- That the appellant imported Midsole Insole material availing the benefit of Notification No.224/85-Cus, dt.9.7.85 which grants benefit of concessional rate of duty subject to the condition that the goods are used in the leather industry and the said notification does not have any condition of giving the end use certificate from the Central Excise authorities. It can also been seen that the said notification also does not include any condition of executing a bond by the importer of the goods. As the contemporaneous evidences which have been shown by the appellant are enough to hold that the goods which were imported were consumed for the manufacture of leather goods which were finally exported and that the Chartered Accountant's certificate coupled with the affidavit of the partner (who is now deceased) is considered as enough evidence to hold that the appellant had consumed the goods imported in the manufacture of leather goods - thus benefit of notification is to be given to assessee which does not have any condition of giving the end use certificate from the Central Excise authorities - in favour of assessee.
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