1998 (10) TMI 131

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....e Respondents. [Order per : P.C. Jain, Member (T)]. - Briefly stated. Facts of the case are as follows :- The appellants herein had imported a consignment of horological brass strips and sheets. The clearance of the goods was allowed at concessional rate of duty in terms of Notification No. 46/85-Cus., dated 28-2-1985. The appellants had executed a bond in terms of the said notification w....

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....is certificate has not been accepted by the lower appellate authority on the ground that the authority mentioned in the notification is Asstt. Collector of Central Excise and the certificate produced will not serve the purpose. Hence this appeal before the Tribunal. 3. Learned Advocate Sh. J.S. Agarwal submits, drawing attention to the notice dated 3-2-1992, issued by the Asstt. Collector ....

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....learned Advocate for the appellants is merely a cyclostyled letter wherein the two authorities have been mentioned. Mentioning of these two authorities are also a part of the cyclostyled material. This notice therefore by itself does not entitle the appellants to produce the certificate of a Chartered Accountant particularly when the bond executed by them under the notification in question stipula....