https://www.taxtmi.com/caselaws?id=117539 Eligibility for Notification No. 23/98-Cus. turned on whether the assessee could prove sale of imported material to actual users in the leather industry through a Chartered Accountant's certificate and verified invoices. The original adjudicating authority accepted the certificate after cross-checking it against the invoices and found it genuine; that factual finding was supported by the record. The appellate authority's doubt was based on conjecture rather than evidence. On the material available, the tribunal found the original order stronger in law and on facts, and the notification benefit was available to the assessee. en-us Fri, 17 Mar 2006 00:00:00 +0530 Sat, 23 Jun 2012 12:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117539 Eligibility for Notification No. 23/98-Cus. turned on whether the assessee could prove sale of imported material to actual users in the leather industry through a Chartered Accountant's certificate and verified invoices. The original adjudicating authority accepted the certificate after cross-checking it against the invoices and found it genuine; that factual finding was supported by the record. The appellate authority's doubt was based on conjecture rather than evidence. On the material available, the tribunal found the original order stronger in law and on facts, and the notification benefit was available to the assessee. Case-Laws Customs Fri, 17 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117539