https://www.taxtmi.com/caselaws?id=216977 The Tribunal allowed the Stay Petition and set aside the impugned order, permitting the appeal to proceed for disposal. The appellant's evidence, including a Chartered Accountant's certificate and State Bank confirmation, was deemed sufficient to prove the end use of the imported goods for manufacturing leather goods for export. The Tribunal found that the notification in question did not necessitate an end use certificate from the Central Excise authority, and contemporaneous evidence was considered valid in establishing the consumption of imported goods in manufacturing processes. en-us Thu, 02 Aug 2012 00:00:00 +0530 Tue, 26 May 2015 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216977 The Tribunal allowed the Stay Petition and set aside the impugned order, permitting the appeal to proceed for disposal. The appellant's evidence, including a Chartered Accountant's certificate and State Bank confirmation, was deemed sufficient to prove the end use of the imported goods for manufacturing leather goods for export. The Tribunal found that the notification in question did not necessitate an end use certificate from the Central Excise authority, and contemporaneous evidence was considered valid in establishing the consumption of imported goods in manufacturing processes. Case-Laws Customs Thu, 02 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216977