TMI Blog2014 (7) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner may allow. We note that the condition of the Notification does not limit the period, which could be extended by the appropriate officer. As such, we are of the view as long as the substantive condition of production of End-Use Certificate, which has not been disputed by the Revenue, stands fulfilled by the assessee, the denial of the benefit of Notification on technical grounds that n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, the respondents were required to produce End-Use Certificate within a period of six months or such extended period as the Asst. Commissioner may allow. 3. It is seen that the respondents produced the End-Use Certificate for a quantum of 87.880MT. Accordingly, Commissioner (Appeals) extended the benefit in respect of the said quantum but confirmed the demand for the balance, in respect of whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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