https://www.taxtmi.com/caselaws?id=51246 CT-3 clearances of EPABX systems to a 100% Export Oriented Unit fell within the exemption scheme under Notification No. 123/81-C.E. The notification placed responsibility for accounting for goods and pursuing recovery for unaccounted utilisation on the officer in charge of the consignee EOU. In the absence of evidence showing how the systems were used, the prescribed mechanism still required action against the consignee through its proper officer rather than a duty demand against the manufacturer-consignor. The demand against the manufacturer was therefore set aside, and the appeal challenging that outcome failed. en-us Fri, 01 Mar 2002 00:00:00 +0530 Thu, 23 Sep 2010 16:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51246 CT-3 clearances of EPABX systems to a 100% Export Oriented Unit fell within the exemption scheme under Notification No. 123/81-C.E. The notification placed responsibility for accounting for goods and pursuing recovery for unaccounted utilisation on the officer in charge of the consignee EOU. In the absence of evidence showing how the systems were used, the prescribed mechanism still required action against the consignee through its proper officer rather than a duty demand against the manufacturer-consignor. The demand against the manufacturer was therefore set aside, and the appeal challenging that outcome failed. Case-Laws Central Excise Fri, 01 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51246