https://www.taxtmi.com/caselaws?id=40738 A curer's liability for excise duty on cured tobacco under Rule 29 of the Central Excise Rules, 1944 ends when the transfer of ownership is reported to, and acknowledged by, the proper officer having jurisdiction over the curer's premises. The "proper officer" refers to the officer within whose jurisdiction the curing operation is carried on, while the transferee warehouse licensee remains answerable to the officer in charge of the transferee's premises. Once the curer has followed the prescribed procedure, liability cannot be extended merely because the transferee's local officer was not informed. The duty demand was therefore unsustainable. en-us Wed, 20 Jul 1977 00:00:00 +0530 Fri, 14 May 2010 11:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40738 A curer's liability for excise duty on cured tobacco under Rule 29 of the Central Excise Rules, 1944 ends when the transfer of ownership is reported to, and acknowledged by, the proper officer having jurisdiction over the curer's premises. The "proper officer" refers to the officer within whose jurisdiction the curing operation is carried on, while the transferee warehouse licensee remains answerable to the officer in charge of the transferee's premises. Once the curer has followed the prescribed procedure, liability cannot be extended merely because the transferee's local officer was not informed. The duty demand was therefore unsustainable. Case-Laws Central Excise Wed, 20 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40738