https://www.taxtmi.com/caselaws?id=1433 Concessional clearance of goods under Chapter X against CT-2 certificates and prescribed bonds placed the accounting obligation on the recipient, not the manufacturer. Liability under Rule 196 arises where goods obtained under Rule 192 are not duly accounted for, and that responsibility attaches to the applicant or recipient who undertakes to use the goods for the intended purpose. On the stated facts, the manufacturer could not be fastened with duty demand for any alleged misuse or non-user by the recipient. Rule 173N was also held inapplicable. The demand against the manufacturer was therefore unsustainable, leaving the Revenue free to proceed against the recipient. en-us Fri, 05 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1433 Concessional clearance of goods under Chapter X against CT-2 certificates and prescribed bonds placed the accounting obligation on the recipient, not the manufacturer. Liability under Rule 196 arises where goods obtained under Rule 192 are not duly accounted for, and that responsibility attaches to the applicant or recipient who undertakes to use the goods for the intended purpose. On the stated facts, the manufacturer could not be fastened with duty demand for any alleged misuse or non-user by the recipient. Rule 173N was also held inapplicable. The demand against the manufacturer was therefore unsustainable, leaving the Revenue free to proceed against the recipient. Case-Laws Central Excise Fri, 05 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1433