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2014 (1) TMI 166 - CESTAT MUMBAIDenial of the benefit of exemption under Notification No. 21/2002-Cus. (Serial 200) - Demand of differential duty - End Use/Consumption certificate - Held that:- appellant has produced the End Use/Consumption Certificate issued by the Jurisdictional Central Excise Authorities, although there is a delay of almost three months but that is permissible as per the Notification No. 21/2002 (Sl. 200) in Condition 20 itself, Therefore, when the End use/Consumption Certificate has been produced by the appellant, the impugned order is not warranted at all - extension would have been granted by the adjudicating authority himself. As the appellant has produced End use/Consumption certificate from the Jurisdictional Central Excise authorities therefore, the appellants are entitled for the benefit of Notification No. 21/2002 (Sl. 200) - Decided in favour of assessee.
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