2014 (1) TMI 166

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....Appellant. Ms. D.M. Durando, Dy. Commissioner (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order denying the benefit of exemption under Notification No. 21/2002-Cus. (Serial 200) and demanding the differential duty. 2. The facts of the case are that the appellant imported one consignment of Heavy Melting Scrap on 27-5-2005 and claimed exemption u....

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....ecords, we find that the appellant has produced the End Use/Consumption Certificate issued by the Jurisdictional Central Excise Authorities, although there is a delay of almost three months but that is permissible as per the Notification No. 21/2002 (Sl. 200) in Condition 20 itself, Therefore, when the End use/Consumption Certificate has been produced by the appellant, the impugned order is not wa....