https://www.taxtmi.com/caselaws?id=53267 A certificate of payment of duty could not be issued for capital goods removed without invoice, without prior intimation to the proper officer, and without duty payment at the time of clearance. The certificate provision applied only where duty had already been paid and its quantum was later varied; it did not cover a case in which duty was paid only later after departmental objection. Precedents cited for initial duty-payment or differential-duty situations were distinguished on that basis, and the request for certification was refused, with the appeal failing. en-us Fri, 11 Jun 2004 00:00:00 +0530 Mon, 11 Oct 2010 18:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53267 A certificate of payment of duty could not be issued for capital goods removed without invoice, without prior intimation to the proper officer, and without duty payment at the time of clearance. The certificate provision applied only where duty had already been paid and its quantum was later varied; it did not cover a case in which duty was paid only later after departmental objection. Precedents cited for initial duty-payment or differential-duty situations were distinguished on that basis, and the request for certification was refused, with the appeal failing. Case-Laws Central Excise Fri, 11 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53267