2016 (4) TMI 441

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....ndent : Shri D K Sinha, AC (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Original No. 279/04/MCH dated 21/06/2004. 2. None appears for the appellant. 3. On perusal of records, we find that this appeal is filed in the year 2004. Hence we take up the appeal for disposal even in the absence of any representation from the appellant. 4. Heard the Ld. department....

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....tificate from the jurisdictional Deputy Commissioner of Central Excise, Division-II on 16-08-2002. Revenue authorities are not accepting this certificate as the same was produced beyond three months of the clearance of the consignment. In our considered view, findings of both the authorities are erroneous, as the said Notification No. 17/2001-Cus mandates production of end use certificate only for....