https://www.taxtmi.com/acts?id=20683 Where goods cleared at concessional rate are not used for the intended purpose, the applicant manufacturer must pay the difference between duty leviable but for the exemption and any duty already paid, with interest; recovery provisions of the statute apply mutatis mutandis except the time-limit. If the applicant is non existent, the supplier is liable. Defective, damaged, unsuitable or surplus goods may be returned and will be added to the supplier's non-duty paid stock; losses by natural causes or unavoidable accidents are deemed non use. en-us Thu, 03 Mar 2016 14:46:02 +0530 Thu, 03 Mar 2016 14:46:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20683 Where goods cleared at concessional rate are not used for the intended purpose, the applicant manufacturer must pay the difference between duty leviable but for the exemption and any duty already paid, with interest; recovery provisions of the statute apply mutatis mutandis except the time-limit. If the applicant is non existent, the supplier is liable. Defective, damaged, unsuitable or surplus goods may be returned and will be added to the supplier's non-duty paid stock; losses by natural causes or unavoidable accidents are deemed non use. Act-Rules Central Excise Thu, 03 Mar 2016 14:46:02 +0530 https://www.taxtmi.com/acts?id=20683