1996 (9) TMI 368

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....pondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the only point for our consideration is, whether in case of any violation when goods are received under Chapter X Procedure of the Central Excise Rules, duty had to be paid by the user of the goods or by the manufacturer who had manufactured the goods received by the user under Chapter X Procedure. ....

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....d within a period of five years from the date the air conditioners are installed in the specified establishment and in the event of breach of any of the terms of the undertaking, he shall pay on behalf of the manufacturer the portion of the duty which is exempt under that notification. In clause (ii) it had been provided that the written undertaking will be by the owner i.e. user of the air condit....

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.... licence to such persons in form. L-6. The person concerned was required to execute a bond in prescribed form. The goods were required to be removed from the factory of manufacturer under authority of CT-2 certificate to be issued by the proper officer at the place of intended receipt. Under Rule 196 if any excisable goods obtained under Rule 192 are not duly accounted for as having been used for ....