https://www.taxtmi.com/caselaws?id=443295 The Tribunal allowed the appeal, setting aside the order for the recovery of duty from the appellants. It held that without canceling the Certificate issued by the Deputy Commissioner of Central Excise, the Department cannot recover duty. The responsibility of verifying goods for exemption was deemed to lie with the departmental authorities, not the appellants. Additionally, the duty liability, if any, was determined to rest with the customer rather than the appellants, even if the exemption was deemed unavailable. The Tribunal did not provide a final opinion on the classification of the goods for exemption. en-us Wed, 20 Sep 2023 00:00:00 +0530 Thu, 21 Sep 2023 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443295 The Tribunal allowed the appeal, setting aside the order for the recovery of duty from the appellants. It held that without canceling the Certificate issued by the Deputy Commissioner of Central Excise, the Department cannot recover duty. The responsibility of verifying goods for exemption was deemed to lie with the departmental authorities, not the appellants. Additionally, the duty liability, if any, was determined to rest with the customer rather than the appellants, even if the exemption was deemed unavailable. The Tribunal did not provide a final opinion on the classification of the goods for exemption. Case-Laws Central Excise Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443295