https://www.taxtmi.com/caselaws?id=40816 A consignor who applies for transport of non-duty-paid excisable goods, executes the required bond, and removes the goods from one warehouse to another remains liable until the rewarehousing certificate is produced and the bond is discharged. Delivery to the consignee does not by itself satisfy the statutory conditions under Rules 153, 156-A and 156-B. Where the goods are not rewarehoused and the certificate is not filed within the prescribed time, liability for the duty on the unaccounted goods continues to rest on the consignor, even if the consignee fails to warehouse them. The duty demand was therefore upheld and the appeal dismissed. en-us Thu, 13 Apr 1978 00:00:00 +0530 Sat, 06 May 2017 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40816 A consignor who applies for transport of non-duty-paid excisable goods, executes the required bond, and removes the goods from one warehouse to another remains liable until the rewarehousing certificate is produced and the bond is discharged. Delivery to the consignee does not by itself satisfy the statutory conditions under Rules 153, 156-A and 156-B. Where the goods are not rewarehoused and the certificate is not filed within the prescribed time, liability for the duty on the unaccounted goods continues to rest on the consignor, even if the consignee fails to warehouse them. The duty demand was therefore upheld and the appeal dismissed. Case-Laws Central Excise Thu, 13 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40816