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2015 (8) TMI 936 - SC - CustomsEnd-Use of components Manufacture of Watches Vide impugned order reported in [2004 (11) TMI 259 - CESTAT, BANGALORE] tribunal remanded case back to Commissioner for deciding matter afresh However one issue, relating to end-use of components that were imported by respondent for manufacture of watches, there was some dispute between parties Whether respondent had used those parts for manufacture of watches in its own factories or not Held that:- End-use certificate was produced and filed along with additional affidavit before tribunal Revenue was given time to file response thereto, however no reply was filed which means that averments made in additional affidavit were accepted Therefore that part of order passed by tribunal would not call for any interference Order to consider matter afresh sustains Decided against Revenue.
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