https://www.taxtmi.com/caselaws?id=97115 Under Chapter X procedure, duty-free removal against CT-2 certificates depends on the continuing validity of the recipient manufacturer's registration under Rule 192, not on an independent expiry period printed on the certificate. The text states that where goods were cleared after the CT-2 dates had lapsed, that fact alone did not make the removals dutiable because no separate legal basis existed for treating the certificates as time-limited in themselves. On that footing, the duty demand, penalty and interest founded only on certificate expiry were held unsustainable, and the adverse order was set aside. en-us Tue, 24 Apr 2001 00:00:00 +0530 Sat, 14 Jan 2012 11:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97115 Under Chapter X procedure, duty-free removal against CT-2 certificates depends on the continuing validity of the recipient manufacturer's registration under Rule 192, not on an independent expiry period printed on the certificate. The text states that where goods were cleared after the CT-2 dates had lapsed, that fact alone did not make the removals dutiable because no separate legal basis existed for treating the certificates as time-limited in themselves. On that footing, the duty demand, penalty and interest founded only on certificate expiry were held unsustainable, and the adverse order was set aside. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97115