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2016 (4) TMI 441 - CESTAT MUMBAI

2016 (4) TMI 441 - CESTAT MUMBAI - 2016 (339) E.L.T. 296 (Tri. - Mumbai) - Extension of benefit of Notification No. 17/2001-Cus - Imported cable for X-Ray equipment and claimed benefit - Appellant produced end use certificate from the jurisdictional Deputy Commissioner of Central Excise which is one of the condition of the Notification but Revenue had not accepted it as it was produced beyond three months of the clearance of the consignment - Held that:- findings of both the authorities are erro .....

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hat the said cables were diverted, the benefit of notification cannot be denied to appellants. - Decided in favour of appellant with consequential relief - Appeal No. C/907/04-Mum - A/86200/16/CB - Dated:- 19-2-2016 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : None For the Respondent : Shri D K Sinha, AC (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Original No. 279/04/MCH dated 21/06/2004. 2. None appears for the appellant. 3. On perusal of .....

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ion No. 17/2001-Cus. 6. One of the condition of the Notification is that the importer should produce an end use certificate from the jurisdictional Central Excise authority in respect of such consignment within three months. Both the lower authorities have held that appellant had not produced end use certificate, hence the benefit of Notification No. 17/2001 is to be denied and duty liability was confirmed. 7. We find from the records that the appellant had produced end use certificate from the .....

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