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2015 (2) TMI 227 - CESTAT KOLKATAExemption from payment of duty under Notification No.67/95-CE dated 16.03.1995 - entire quantity of TMT Bars/Rods had been used in the factory premises for laying down the foundation/structural - Held that:- Prima facie, on going through the said Certificate, we find that it is vague and definitely difficult to verify the use of such TMT Bars/Rods in the respective plant, machinery, structural etc.., consequently, resulted in confirmation of the demand. Now, before this Tribunal, the Appellant had placed a Chartered Engineer s Certificate dated 17.06.2010, furnishing the use of such TMT Bars/Rods in the respective plant and machinery. We find that since this Chartered Engineer s Certificate was earlier not placed before the ld. Adjudicating Authority, hence, the same could not be verified by the Department. In the interest of justice, therefore, the contents of the Certificate and the claim of the Appellant, need to be verified vis-a-vis the allegations in the Demand Notice. Thus, the matter needs to be remanded to the ld. Commissioner for necessary verification of the said Certificate - Pre deposit ordered - Matter remanded back - Decided in favour of assessee.
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