https://www.taxtmi.com/caselaws?id=116187 The Tribunal held that the duty demand against the appellants was unsustainable as the obligation to obtain material duty-free against CT-3 certificates rested with the user unit, not the supplier. The impugned order was set aside, and the appeal was allowed, absolving the appellants of the duty demand and penalty. en-us Mon, 21 Mar 2005 00:00:00 +0530 Fri, 08 Jun 2012 17:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116187 The Tribunal held that the duty demand against the appellants was unsustainable as the obligation to obtain material duty-free against CT-3 certificates rested with the user unit, not the supplier. The impugned order was set aside, and the appeal was allowed, absolving the appellants of the duty demand and penalty. Case-Laws Central Excise Mon, 21 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116187