2006 (1) TMI 288

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....ant. Shri S.S. Bhagat, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein have imported 7500 sheets of paper phenolic single sided copper clad laminate vide Bill of Entry dated 31-10-96. The B/E was assessed on merit as importer did not claim benefit of any notification at the time of clearance of the goods. The duty was also deposited by the....

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.... on record to show that there is any evidence submitted before the Commissioner (Appeals). Even in the appeal memorandum what was submitted by the appellants is the end use certificate. The end use certificate would be relevant only for the purpose of considering whether the Notification benefit is available and the benefit was given to them by the adjudicating authority. Even before us, there is ....