https://www.taxtmi.com/caselaws?id=215889 In removals of goods without payment of duty to another warehouse or 100% EOU, the prescribed rewarehousing certificate countersigned by the jurisdictional excise authority is the controlling proof of due receipt and utilisation. Where that authenticated certificate is not produced within the stipulated period, the consignor remains liable for duty, and a consignee-issued certificate alone is insufficient to defeat the demand. On the facts, the duty demand was sustained. Although the default was not cured, the circumstances did not justify penal consequences, so the penalty was set aside. en-us Fri, 13 Jul 2012 00:00:00 +0530 Mon, 14 Jan 2013 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215889 In removals of goods without payment of duty to another warehouse or 100% EOU, the prescribed rewarehousing certificate countersigned by the jurisdictional excise authority is the controlling proof of due receipt and utilisation. Where that authenticated certificate is not produced within the stipulated period, the consignor remains liable for duty, and a consignee-issued certificate alone is insufficient to defeat the demand. On the facts, the duty demand was sustained. Although the default was not cured, the circumstances did not justify penal consequences, so the penalty was set aside. Case-Laws Central Excise Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215889