https://www.taxtmi.com/caselaws?id=95695 Rule 173Q(1)(bb) of the Central Excise Rules, 1944, read with its Explanation, was understood to require an assessee to take reasonable steps to verify the identity and address of the manufacturer or supplier, with verification capable of being satisfied by personal knowledge, a familiar certifying signature, or a certificate from the jurisdictional Superintendent of Central Excise. Where gate passes moved through intermediary hands and the original manufacturer was not directly verifiable, prior Tribunal reasoning treated exact verification as impracticable. The reference application was therefore held to raise a substantial question of law on the scope of this obligation, and the matter was referred to the High Court under Section 35G(1) of the Central Excise Act, 1944. en-us Fri, 04 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 13:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95695 Rule 173Q(1)(bb) of the Central Excise Rules, 1944, read with its Explanation, was understood to require an assessee to take reasonable steps to verify the identity and address of the manufacturer or supplier, with verification capable of being satisfied by personal knowledge, a familiar certifying signature, or a certificate from the jurisdictional Superintendent of Central Excise. Where gate passes moved through intermediary hands and the original manufacturer was not directly verifiable, prior Tribunal reasoning treated exact verification as impracticable. The reference application was therefore held to raise a substantial question of law on the scope of this obligation, and the matter was referred to the High Court under Section 35G(1) of the Central Excise Act, 1944. Case-Laws Central Excise Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95695