https://www.taxtmi.com/caselaws?id=154012 Duty-free goods cleared under Chapter X against CT-3 certificates were diverted and the re-warehousing documents were forged, but the record did not adequately prove that the supplier EOUs knew of, participated in, or were otherwise responsible for the forgery and diversion. The order emphasised that the purchaser had the primary obligation to account for the goods and pay duty if they were not duly accounted for, while liability against the suppliers and invocation of the extended period required proper evidentiary support. As the documentary irregularities originated at the receiving end and the evidentiary basis was insufficiently examined, the demand and penalties were not finally sustained on the existing record and the matter was remanded for fresh adjudication. en-us Thu, 08 Oct 2009 00:00:00 +0530 Fri, 02 Aug 2013 18:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154012 Duty-free goods cleared under Chapter X against CT-3 certificates were diverted and the re-warehousing documents were forged, but the record did not adequately prove that the supplier EOUs knew of, participated in, or were otherwise responsible for the forgery and diversion. The order emphasised that the purchaser had the primary obligation to account for the goods and pay duty if they were not duly accounted for, while liability against the suppliers and invocation of the extended period required proper evidentiary support. As the documentary irregularities originated at the receiving end and the evidentiary basis was insufficiently examined, the demand and penalties were not finally sustained on the existing record and the matter was remanded for fresh adjudication. Case-Laws Central Excise Thu, 08 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154012