https://www.taxtmi.com/caselaws?id=116840 The appeal was filed against the demand of duty and penalties for clearing Naphtha without following the proper procedure. The Tribunal found that the demand was not sustainable due to procedural lapses during the transition period. The goods were cleared against a valid CT-2 certificate, and the demand was deemed unjustified. The Commissioner dropped proceedings against the recipient, acknowledging the confusion during the transition period. As a result, the demand against the manufacturer was deemed unsustainable, and the penalties were set aside. The appeal was allowed based on the procedural lapses and the benefit of doubt given to the appellants. en-us Wed, 23 Nov 2005 00:00:00 +0530 Mon, 18 Jun 2012 11:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116840 The appeal was filed against the demand of duty and penalties for clearing Naphtha without following the proper procedure. The Tribunal found that the demand was not sustainable due to procedural lapses during the transition period. The goods were cleared against a valid CT-2 certificate, and the demand was deemed unjustified. The Commissioner dropped proceedings against the recipient, acknowledging the confusion during the transition period. As a result, the demand against the manufacturer was deemed unsustainable, and the penalties were set aside. The appeal was allowed based on the procedural lapses and the benefit of doubt given to the appellants. Case-Laws Central Excise Wed, 23 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116840