2011 (1) TMI 31

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....l Representative (SDR) for the Revenue   Per Archana Wadhwa:   After dispensing with the condition of pre-deposit of duty of Rs.6,38,035.26, we proceed to decide the appeals themselves inasmuch as the issue lies in a narrow campus.   2. As far as facts on record, the assessee is engaged in the manufacture of iron and steel ingots. Four consignments of melting scrap of iron ....

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....er (Appeals) observed that the benefit of Notification cannot be denied on the ground of non-submission of end-use certificates within a period of six months, when there is no denial of the fact that the assessees had never eventually produced the end-use certificate issued by the proper officer. He accordingly held that the assessees have complied with the condition of the Notification No.21/2002....