2008 (8) TMI 235

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....llant. Shri B.S. Suhag, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellant filed this appeal against the impugned order whereby demand was confirmed. 3. The brief facts of the case are that the appellants are engaged in the manufacture of wired chassis (monochrome) and the same were exempted from payment of duty under Notification No. ....

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....e Revenue authorities to waive the restriction imposed to CT-2 certificate. It is also submitted that the goods cleared by the appellant without payment of duty were duly received by M/s L.B. Electronics and used in the manufacture of black and white television sets, therefore, demand is not sustainable. 6. The contention of the Revenue is that CT-2 certificate obtained by M/s L.B. Electronics ....

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....ve the quantities mentioned in the CT-2 certificate. The contention of the appellant is that the quantity restriction imposed under the CT-2 certificate is not in accordance with the provisions of Central Excise Rules. We find that M/s L.B. Electronics, the customer of the appellant asked for CT-2 certificate which was granted with certain condition. It is up to the customer of the appellant to av....