https://www.taxtmi.com/caselaws?id=33313 Duty-free clearances under a CT-2 certificate remained conditional on the authorised quantity limit, and goods cleared beyond that limit were liable to duty. A party that accepts and benefits from a concession subject to restrictions cannot later challenge the restriction while retaining the benefit. The demand was confined to the excess quantity alone, and the duty demand on clearances beyond the CT-2 authorisation was upheld. en-us Thu, 28 Aug 2008 00:00:00 +0530 Mon, 04 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33313 Duty-free clearances under a CT-2 certificate remained conditional on the authorised quantity limit, and goods cleared beyond that limit were liable to duty. A party that accepts and benefits from a concession subject to restrictions cannot later challenge the restriction while retaining the benefit. The demand was confined to the excess quantity alone, and the duty demand on clearances beyond the CT-2 authorisation was upheld. Case-Laws Central Excise Thu, 28 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33313