https://www.taxtmi.com/caselaws?id=92045 Denial of exemption on office furniture and allied items supplied to a 100% Export Oriented Unit was unsustainable because the show cause notice did not clearly state the basis on which the goods were treated as ineligible; a demand cannot rest on a ground first introduced in the adjudication order. Duty also could not be fastened on the manufacturer-supplier who cleared the goods against a valid CT-3 certificate, because the notification's end-use obligation lay on the beneficiary user unit. Where any breach concerned the user's compliance with the exemption condition, action lay against the beneficiary unit, not the supplier. en-us Fri, 31 Jul 1998 00:00:00 +0530 Mon, 24 Oct 2011 12:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92045 Denial of exemption on office furniture and allied items supplied to a 100% Export Oriented Unit was unsustainable because the show cause notice did not clearly state the basis on which the goods were treated as ineligible; a demand cannot rest on a ground first introduced in the adjudication order. Duty also could not be fastened on the manufacturer-supplier who cleared the goods against a valid CT-3 certificate, because the notification's end-use obligation lay on the beneficiary user unit. Where any breach concerned the user's compliance with the exemption condition, action lay against the beneficiary unit, not the supplier. Case-Laws Central Excise Fri, 31 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92045