https://www.taxtmi.com/caselaws?id=273071 Duty could not be demanded from a manufacturer who cleared goods under bond for supply to merchant-exporters under Notification No. 42/2001-CE(NT). The procedure placed the obligation on the merchant-exporter to obtain the CT-I certificate, execute the bond, complete export within the prescribed time, and bear duty and interest if export was not completed. Because the manufacturer was not responsible for ensuring completion of export formalities, a demand raised against it for alleged non-production of proof of export was unsustainable. The relief was therefore in favour of the assessee. en-us Fri, 28 Jul 2017 00:00:00 +0530 Thu, 05 Mar 2020 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273071 Duty could not be demanded from a manufacturer who cleared goods under bond for supply to merchant-exporters under Notification No. 42/2001-CE(NT). The procedure placed the obligation on the merchant-exporter to obtain the CT-I certificate, execute the bond, complete export within the prescribed time, and bear duty and interest if export was not completed. Because the manufacturer was not responsible for ensuring completion of export formalities, a demand raised against it for alleged non-production of proof of export was unsustainable. The relief was therefore in favour of the assessee. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273071