2014 (1) TMI 790

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....Mishra, DR, for the Respondent. ORDER The relevant facts, in brief, are that the appellant filed Bill of Entry No. 500 dated 24-9-2005 and cleared the goods of 375.260 MT of Heavy Melting Scrap of iron at nil rate of duty under Notification No. 21/2002-Cus., dated 1-3-2002. Condition No. 20 of the said notification is that the importer shall furnish an undertaking to the Deputy/Asstt. Commission....

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.... Profiles Ltd. and M/s. J.R. Alloys Casting Pvt. Ltd. The said two recipients of scrap have utilized the same in the production of M.S. Ingots. He draws our attention to two letters made by the said buyer to their jurisdictional Central Excise authority making prayer for issuance of end-use certificate. There is no answer to the said letters as per his knowledge. 4. We have seen these two le....