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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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