https://www.taxtmi.com/caselaws?id=51231 An exemption for clearances to a 100% EOU under Notification No. 1/95-C.E. was available only if the prescribed Chapter X, AR-3, and rewarehousing procedures were followed. Where the rewarehousing certificate was not received within the stipulated period, duty became recoverable from the consignor under the governing procedural scheme. The circular relied on by the assessee did not transfer that liability to the Range Officer, and the earlier Tribunal ruling was distinguishable because this exemption expressly incorporated the procedural conditions. On that basis, non-receipt of rewarehousing particulars sustained duty liability on the manufacturer. en-us Fri, 17 May 2002 00:00:00 +0530 Thu, 23 Sep 2010 15:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51231 An exemption for clearances to a 100% EOU under Notification No. 1/95-C.E. was available only if the prescribed Chapter X, AR-3, and rewarehousing procedures were followed. Where the rewarehousing certificate was not received within the stipulated period, duty became recoverable from the consignor under the governing procedural scheme. The circular relied on by the assessee did not transfer that liability to the Range Officer, and the earlier Tribunal ruling was distinguishable because this exemption expressly incorporated the procedural conditions. On that basis, non-receipt of rewarehousing particulars sustained duty liability on the manufacturer. Case-Laws Central Excise Fri, 17 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51231