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2014 (1) TMI 790 - CESTAT NEW DELHIDuty demand - Import of Heavy Melting Scrap of iron - Notification No. 21/2002-Cus., dated 1-3-2002 - Submission of end-use certificate for partial amount imported - Held that:- letters, give reference to selling of metal scrap having received under the cover of Bill of Entry No. 00500, dated 24-9-2005 i.e. the same Bill of Entry under which the appellant imported the goods. The requirement of the notification is that the goods should be used for the purpose of melting and jurisdictional Central Excise Officer, under whose jurisdiction the said goods have been so used in such unit, end-use certificate should be produced by the appellant. It is seen that the appellant have applied for issue of such certificate to their jurisdictional Excise Officers. It is not responded by the proper officer. Issue of end-use certificate is in the hands of proper officer after necessary verification and manufacturer concerned having made application, cannot do anything beyond that - impugned order is set aside and remand the matter to the adjudicating authority for afresh decision. Needless to say that the appellant shall produce the application made by their buyers before their jurisdictional authority, who after ascertaining the fact would issue end-use certificate. If not issued, he may call for report from the concerned officer for not issuing the said certificate till date i.e. even after lapse of five years - Decided in favour of assessee.
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