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2011 (2) TMI 623 - AT - Central ExciseDuty liability - Exemption Notification No. 5/98-C.E., dated 2-6-98 - Chapter X procedure - No dispute that the appellants had cleared Naptha from their premises based upon the CT-2 certificate issued by the Range Superintendent of RCF - On bare perusal of the said Chapter X procedure, find that if any liability to duty, due to the shortage or wrong consumption or wrong availment of the benefit of notification arises, the consignee is liable to discharge the duty liability - the duty cannot be demanded from the appellant - Decided in favour of assessee.
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