https://www.taxtmi.com/caselaws?id=114227 Goods cleared under a valid CT-3/CT-2 exemption certificate could not attract duty from the manufacturer merely because the alleged misuse or end-use breach occurred at the recipient L-6 holder's end. The clearance was made in conformity with the exemption procedure and the competent authority's certificates, so any liability for irregularity attached to the party at whose end the misuse occurred, not the manufacturer. Penalty against the manufacturer was also unsustainable because the notice did not propose such penal action against it. The Revenue's challenge therefore failed. en-us Wed, 03 Dec 2003 00:00:00 +0530 Sat, 12 May 2012 13:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114227 Goods cleared under a valid CT-3/CT-2 exemption certificate could not attract duty from the manufacturer merely because the alleged misuse or end-use breach occurred at the recipient L-6 holder's end. The clearance was made in conformity with the exemption procedure and the competent authority's certificates, so any liability for irregularity attached to the party at whose end the misuse occurred, not the manufacturer. Penalty against the manufacturer was also unsustainable because the notice did not propose such penal action against it. The Revenue's challenge therefore failed. Case-Laws Central Excise Wed, 03 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114227