https://www.taxtmi.com/caselaws?id=51246 Supplies of EPABX systems under CT-3 to a 100% Export Oriented Unit were examined under Notification No. 123/81-C.E., which placed accounting responsibility on the officer in charge of the consignee EOU and contemplated recovery through that channel if the goods were not accounted for as used in manufacture. The note states that, on this scheme, unaccounted goods should be pursued against the consignee-side proper officer rather than the consignor, and that the appeal failed with the demand against the manufacturer remaining set aside. 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 Supplies of EPABX systems under CT-3 to a 100% Export Oriented Unit were examined under Notification No. 123/81-C.E., which placed accounting responsibility on the officer in charge of the consignee EOU and contemplated recovery through that channel if the goods were not accounted for as used in manufacture. The note states that, on this scheme, unaccounted goods should be pursued against the consignee-side proper officer rather than the consignor, and that the appeal failed with the demand against the manufacturer remaining set aside. Case-Laws Central Excise Fri, 01 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51246