Brammer V. Link Belting India Ltd. And ... vs C.L. Nangia, Appellate Collector Of ... on 1 July, 1987
7. As regards the condition under the Notification that end-use certificate issued by the Deputy/Assistant Commissioner of Central Excise be produced within six months or within such extended period as may be granted by the said Officer, in the facts and circumstances already recorded by us, it was impossible for the party to obtain end-use certificate from the Deputy/Assistant Commissioner of Central Excise within 6 months. We also find that, on account of shut-down of the furnace beyond the appellant's control, it was impossible for them to melt the scrap and apply for end-use certificate. This predicament ought to have been taken note of by the lower authorities and accordingly they ought to have given an opportunity to the importer to produce end-use certificate. For the ends of justice, we feel, we should give this opportunity to the party inasmuch as their Counsel has assured us that it would be possible for the company to restart their induction furnace (after obtaining electricity supply from the Electricity Board) by the end of next month and to move the Central Excise authorities for end-use certificate shortly thereafter. It is submitted that, within a period of 3 months, it will be possible for the company to produce the requisite certificate before the Customs authorities. We do not find valid reason to disbelieve these statements of learned Counsel. Contextually, we note that this Tribunal held in the case of SKF Bearing India Ltd. v. Collector 1999 (109) ELT 774 that such certificate can be produced at any stage.