Commissioner of Customs, Bangalore vs Titan Industries Ltd.

After hearing the learned counsel for the parties and perusing the impugned order [2005 (191) E.L.T. 748 (Tribunal)] of the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as ''CESTAT''), we find that on certain issues, the CESTAT has remanded the case back to the Commissioner for deciding this issue afresh. As regards one issue which related to the end-use of the components that were imported by the respondent herein for manufacture of watches, there was some dispute between the parties as to whether the respondent had used those parts for the manufacture of the watches in its own factories or not. It so happened that the end-use certificate was produced by the respondent but that was from Hosur Commissionerate, Tamil Nadu. During the pendency of the appeal, an opportunity was given by this Court to the respondent to produce the end-use certificate from the appropriate authority which is Dehradun Commissionerate. Such a certificate has now been produced and filed along with the additional affidavit dated 26-6-2008. Though the appellant/Revenue was given time to file response thereto, no reply to the said additional affidavit has been filed which means that the averments made in the additional affidavit have been accepted. In view thereof, that part of the order passed by the CESTAT would not call for any interference. As a result, sustaining the order of the CESTAT which include direction to the Commissioner to decide certain issue afresh, this appeal is dismissed.