https://www.taxtmi.com/caselaws?id=123809 Under the warehousing procedure in Chapter 7 of the Central Excise Rules, 1944, goods cleared under bond and despatched under AR 3A require a re-warehousing certificate from the consignee. Where consignments are not physically received or are short received, liability lies at the consignor and action must be taken at the dispatching end. As the consignments were admittedly not received at the Bathinda warehouse, the Commissioner in charge of that consignee warehouse could not assume jurisdiction to demand duty, interest, or penalty. The demand was therefore without jurisdiction and could not be sustained. en-us Mon, 16 Jun 2008 00:00:00 +0530 Thu, 20 Sep 2012 16:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123809 Under the warehousing procedure in Chapter 7 of the Central Excise Rules, 1944, goods cleared under bond and despatched under AR 3A require a re-warehousing certificate from the consignee. Where consignments are not physically received or are short received, liability lies at the consignor and action must be taken at the dispatching end. As the consignments were admittedly not received at the Bathinda warehouse, the Commissioner in charge of that consignee warehouse could not assume jurisdiction to demand duty, interest, or penalty. The demand was therefore without jurisdiction and could not be sustained. Case-Laws Central Excise Mon, 16 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123809