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3. It appears from the records that the department has no case that the importer misdeclared the goods or in its value. Their only case is that the end-use certificate required under the Notification was not produced by the importer within the time stipulated therein. Non-production of end-use certificate is a fact admitted by the appellants. However, it is their contention that it was impossible for them to produce such certificate on account of the shut-down of the furnace which was inevitable due to disconnection of power supply by the Electricity Board. It is also pointed out that the jurisdictional Deputy/Assistant Commissioner can extend the time for production of end-use certificate and that application for this purpose will be filed by the appellants as soon as their induction furnace returns to operation.