TMI Blog2009 (8) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of the buyers, proceedings were initiated by way of issuance of show cause notice dated 25-8-1999, which resulted in confirmation of demand of duty to the extent of Rs. 3,49,992/-. The order passed by the Original Adjudicating Authority was confirmed by Commissioner (Appeals). The Tribunal, however, set aside the said order and remanded the matter to Original Adjudicating Authority for fresh adjudication with specific directions that the Chartered Accountant certificate produced by the appellant on record be examined and matter be decided afresh. 2. In terms of the above directions, Assistant Commissioner vide his order dated 9-2-2005 adjudicated the matter again and held that Chartered Accountant certificated showing sale of the fabri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l have to prove that the goods imported by him were meant for use in the leather industry. We find that there cannot be any quarrel on the above issue. Admittedly the Notification grants exemption to the goods imported for use in the leather industry and there should be some evidence that such goods were actually meant for use in the leather industry. Nowhere in the above decisions, the Hon ble Supreme Court laid down that such evidence can only be in the shape of end use certificate given by the Central Excise officers having jurisdiction over the factory of the purchaser. In fact, demand of such certificate would amount to introduction of a condition which was not provided by the legislation. As held by the Hon ble Gujarat High Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show that the goods have been sold to manufacturer of leather goods but no where shows that the same has actually been used by them. He has accordingly, not accepted the certificate. We find no merits in the above reasoning of the appellate authority. The goods having been admittedly sold to the leather manufacturers, the reasonable presumption is that the same is used by them. The expression goods for use in the Leather Industry only means that the goods should be for use in the leather industry and should have been imported for that purpose. To insist on the evidence to show that they have actually been used by the buyer in the manufacture of leather industry would amount to introducing a new condition in the Notification, which as alre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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