https://www.taxtmi.com/caselaws?id=340625 Clearances under the concessional-duty scheme were held to depend on a valid, operative eligibility or end-user certificate, and duty demand with penalty could not be sustained while that authorization remained uncancelled. The reasoning applied the scheme under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 and stressed that recovery must follow the prescribed statutory mechanism for challenging or cancelling the certificate first. On that basis, the manufacturer could not be fastened with duty liability for the impugned clearances, and the duty demand and penalty were deleted. en-us Mon, 20 Feb 2017 00:00:00 +0530 Fri, 24 Mar 2017 08:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340625 Clearances under the concessional-duty scheme were held to depend on a valid, operative eligibility or end-user certificate, and duty demand with penalty could not be sustained while that authorization remained uncancelled. The reasoning applied the scheme under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 and stressed that recovery must follow the prescribed statutory mechanism for challenging or cancelling the certificate first. On that basis, the manufacturer could not be fastened with duty liability for the impugned clearances, and the duty demand and penalty were deleted. Case-Laws Central Excise Mon, 20 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340625