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M/s. Puja Inductomet Pvt. Ltd. Versus Commissioner of Customs Visakhapatnam

2017 (6) TMI 747 - CESTAT HYDERABAD

Non-production of end-use certificate - import of melting scrap - demand - Held that: - the appellants have recorded the receipt of the melting scrap in raw material account (Form IV register); RG23A Part I (quantity records maintained for .the receipt of inputs), RG23A Part Il (maintained for the amounts of duties paid on such inputs) and the heat register and the RT12 returns were categorically stating that they had received the melting scrap imported by them and consumed them in the manufactu .....

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the Appellant. Shri M. Chander Bose, Addl. Commissioner (AR) for the Respondent. ORDER This appeal is directed against Order-in-Appeal No. 16/2009 (V) CH dt. 28/01/2009. 2. Heard both sides and perused records. 3. The issue involved in this case is regarding the demand of the duty from the appellant in respect of the melting scrap imported by them vide Bill of Entry No.0224 dt. 03/02/1993 for non-production of end-use certificate as contemplated. 4. On perusal of records, it transpires that thi .....

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tter be remanded to the original authority to examine issue afresh. The appellants have produced a copy of the letter dated 25/08/1995 to show that the copy of the End Use Certificate and the other materials hive been produced to the Assistant Commissioner. The Assistant Commissioner shall examine this issue afresh. The appellants are granted an opportunity to establish the fact that they have utilised the imported material in terms of the Notification. The impugned order is set aside [emphasis .....

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pellant had not submitted the end use certificate which is mandatory and hence the demand of the duty confirmed with interest is correct. 6. On perusal of the impugned orders, this court notices that the lower authorities were specifically directed by the order of this court dt. 21/06/2006, to consider any additional evidences that may be produced by the appellant before them. The adjudicating authority as well as the first appellate authority, religiously recorded in their orders that appellant .....

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