2009 (8) TMI 1048

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....ificate by the Central Excise authority having jurisdiction over the factory of the buyers, proceedings were initiated by way of issuance of show cause notice dated 25-8-1999, which resulted in confirmation of demand of duty to the extent of Rs. 3,49,992/-. The order passed by the Original Adjudicating Authority was confirmed by Commissioner (Appeals). The Tribunal, however, set aside the said order and remanded the matter to Original Adjudicating Authority for fresh adjudication with specific directions that the Chartered Accountant certificate produced by the appellant on record be examined and matter be decided afresh. 2. In terms of the above directions, Assistant Commissioner vide his order dated 9-2-2005 adjudicated the matter agai....

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....97 (93) E.L.T. 6 (Supreme Court) are only to the effect that the importer will have to prove that the goods imported by him were meant for use in the leather industry. We find that there cannot be any quarrel on the above issue. Admittedly the Notification grants exemption to the goods imported for use in the leather industry and there should be some evidence that such goods were actually meant for use in the leather industry. Nowhere in the above decisions, the Hon'ble Supreme Court laid down that such evidence can only be in the shape of end use certificate given by the Central Excise officers having jurisdiction over the factory of the purchaser. In fact, demand of such certificate would amount to introduction of a condition which was no....