https://www.taxtmi.com/caselaws?id=76816 The Tribunal ruled in favor of the appellants, emphasizing that the duty payment obligation cannot be imposed solely due to the range officer's failure to fulfill duties outlined by the Board's Circular. The consignor's responsibility ends upon receiving the duplicate copy of the AR3A, and the Superintendent in charge of the consignor unit bears the responsibility for compliance with warehousing provisions. The Tribunal clarified the consignor's obligations and interpretation of Rule 20 of the Central Excise Rules, providing relief to the appellants in the case. en-us Thu, 01 Oct 2009 00:00:00 +0530 Tue, 20 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76816 The Tribunal ruled in favor of the appellants, emphasizing that the duty payment obligation cannot be imposed solely due to the range officer's failure to fulfill duties outlined by the Board's Circular. The consignor's responsibility ends upon receiving the duplicate copy of the AR3A, and the Superintendent in charge of the consignor unit bears the responsibility for compliance with warehousing provisions. The Tribunal clarified the consignor's obligations and interpretation of Rule 20 of the Central Excise Rules, providing relief to the appellants in the case. Case-Laws Central Excise Thu, 01 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76816