2019 (11) TMI 848

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....hikari, Advocate for the Appellant Shri Ramesh Kumar, Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY These appeals are directed against the impugned order dated 26.09.2012 passed by the Commissioner of Customs (Appeals), Mumbai-II. 2. Brief facts of the case are that the appellants are engaged in manufacturing of woolen products. During the disputed period, the appellant....

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....12, holding that the subject goods imported by the appellants should be entitled for the exemption provided under the above referred notification. However, the appeals filed by the appellant were rejected on the ground that as per the requirements of the notifications, no end use certificate was produced by the appellant and unjust enrichment aspect has also not been satisfied. 3. The Learned Adv....

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....deciding the appeal on the basis of the available records. 4. On the other hand, the Learned DR appearing for Revenue reiterates the findings recorded in the impugned order. 5. Heard both sides and perused the records. 6. Since at this juncture, the appellant submits that relevant records will be submitted by it for verification, we are of the view that the matter should be remanded to the Lear....