https://www.taxtmi.com/caselaws?id=78857 Duty demand on the recipient unit under CT-2 based procurement of packing materials under Notification No. 49/94-C.E. (N.T.) cannot be sustained where the certificates are withdrawn without proper verification of the supplier's eligibility and without observance of natural justice. The demand, being entirely dependent on that cancellation, falls when the withdrawal is arbitrary and unsupported by a lawful determination under the exemption procedure. Where goods are used for the intended export purpose, the recipient cannot be fastened with duty merely because the exemption mechanism was later questioned. The consequence is that liability must rest on a valid, procedurally fair decision under the governing notification. en-us Thu, 28 Jan 2010 00:00:00 +0530 Tue, 21 Dec 2010 19:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78857 Duty demand on the recipient unit under CT-2 based procurement of packing materials under Notification No. 49/94-C.E. (N.T.) cannot be sustained where the certificates are withdrawn without proper verification of the supplier's eligibility and without observance of natural justice. The demand, being entirely dependent on that cancellation, falls when the withdrawal is arbitrary and unsupported by a lawful determination under the exemption procedure. Where goods are used for the intended export purpose, the recipient cannot be fastened with duty merely because the exemption mechanism was later questioned. The consequence is that liability must rest on a valid, procedurally fair decision under the governing notification. Case-Laws Central Excise Thu, 28 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78857