https://www.taxtmi.com/caselaws?id=90681 Excise exemption under Notification No. 191/87-C.E. was conditioned on compliance with Chapter X end-use procedures, including declaration of intended use, bond execution, and reporting of actual use. The responsibility for ensuring that the goods were used for the declared exempt purpose rested with the L-6 licence holder consignee, not with the manufacturer who cleared site mixed slurry explosives on the strength of a valid L-6 licence and CT-2 certificate. Because the appellant supplied the goods in reliance on valid excise documents, it had no duty or standing to monitor the consignee's subsequent use. The duty demand against the appellant was therefore not sustainable. en-us Fri, 04 Dec 1998 00:00:00 +0530 Mon, 10 Oct 2011 17:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90681 Excise exemption under Notification No. 191/87-C.E. was conditioned on compliance with Chapter X end-use procedures, including declaration of intended use, bond execution, and reporting of actual use. The responsibility for ensuring that the goods were used for the declared exempt purpose rested with the L-6 licence holder consignee, not with the manufacturer who cleared site mixed slurry explosives on the strength of a valid L-6 licence and CT-2 certificate. Because the appellant supplied the goods in reliance on valid excise documents, it had no duty or standing to monitor the consignee's subsequent use. The duty demand against the appellant was therefore not sustainable. Case-Laws Central Excise Fri, 04 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90681