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<h1>CEGAT Remands Appeal for Consideration of End-Use Certificate</h1> <h3>RESCON MANUFACTURING CO. PVT. LTD. Versus COLLECTOR OF CUSTOMS</h3> The Appellate Tribunal CEGAT, New Delhi allowed the appeal by remand, directing the Assistant Collector to consider the end-use certificate produced by ... Demand The Appellate Tribunal CEGAT, New Delhi allowed the appeal by remand. The appellants failed to produce an end-use certificate due to a strike in their factory. The delay in filing the certificate was condoned, and the Assistant Collector was directed to consider the certificate and pass appropriate orders after giving the appellants an opportunity to be heard.