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2016 (12) TMI 697 - CESTAT MUMBAIBenefit of exemption Notification No. 132/94-Cus dated 20.06.1994 - non-fulfillment of condition of notification - Held that: - the appellant is under obligation to produce the certificate that the goods are required for such petroleum operations and have been imported under aforesaid contract, therefore we do not find any infirmity in the impugned order, whereby it was directed to produce the end use certificate as required under the notification. In this scenario, we are of the view that the matter needs to be remanded to original authority to pass a fresh order by taking into account the observations of the findings given by the Commissioner(Appeals) - Appeal is allowed by way of remand.
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