Merchant Exporter Not Liable for Duty or Interest for Non-Export of Goods Under Central Excise Act, 1944.

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Full Text of the Document

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....Merchant exporter - Failure to export the goods - goods procured against CT1 certificate - appellant discharged the duty liability - Interest liability - the appellant was not a person who was chargeable to duty cannot be saddled with the duty liability under any provisions of Central Excise Act, 1944 - No interest liability on merchant exporter - AT....