https://www.taxtmi.com/caselaws?id=208478 The Tribunal granted a waiver of pre-deposit of duty, interest, and penalties to the applicant, a manufacturer of G.I. Hollow profiles. The goods were cleared under a CT-3 certificate issued to a 100% EOU under Notification No. 22/2003-C.E. The Tribunal held that the duty liability shifts to the recipient if the goods are not used for the specified purpose as per the Central Excise Rules. As the goods were cleared for a specific use and properly reflected in statutory records, the waiver was granted based on both limitation and merits. en-us Mon, 21 Feb 2011 00:00:00 +0530 Wed, 18 Jan 2012 07:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208478 The Tribunal granted a waiver of pre-deposit of duty, interest, and penalties to the applicant, a manufacturer of G.I. Hollow profiles. The goods were cleared under a CT-3 certificate issued to a 100% EOU under Notification No. 22/2003-C.E. The Tribunal held that the duty liability shifts to the recipient if the goods are not used for the specified purpose as per the Central Excise Rules. As the goods were cleared for a specific use and properly reflected in statutory records, the waiver was granted based on both limitation and merits. Case-Laws Central Excise Mon, 21 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208478