https://www.taxtmi.com/caselaws?id=40452 Rule 29 of the Central Excise Rules, 1944 requires a curer to report transfer of ownership of cured tobacco to, and obtain acknowledgment from, the proper officer. The proper officer is the officer having jurisdiction over the place where curing operations occur, as reflected in the definition and the related accounting rules. Reporting and acknowledgment at the curing location are sufficient to end the curer's duty liability; the officer having jurisdiction over the transferee's warehouse may address the transferee's own stock liability but cannot require further compliance from the curer solely because goods moved under a transport certificate. en-us Wed, 20 Jul 1977 00:00:00 +0530 Sat, 08 May 2010 12:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40452 Rule 29 of the Central Excise Rules, 1944 requires a curer to report transfer of ownership of cured tobacco to, and obtain acknowledgment from, the proper officer. The proper officer is the officer having jurisdiction over the place where curing operations occur, as reflected in the definition and the related accounting rules. Reporting and acknowledgment at the curing location are sufficient to end the curer's duty liability; the officer having jurisdiction over the transferee's warehouse may address the transferee's own stock liability but cannot require further compliance from the curer solely because goods moved under a transport certificate. Case-Laws Central Excise Wed, 20 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40452