2008 (8) TMI 235

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..... CT-2 certificate authorizing such use putting quantity restrictions - Revenue is asking for duty in respect of quantity cleared over and above the quantity mentioned in the CT-2 certificate – held that, after availing of concession by user, appellant (supplier) cannot contend that the quantity restriction in the CT-2 certificate is without jurisdiction - E/4519/2004 - 838/2008-EX (PB), - Dated:- .....

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..... thout payment of duty from the appellant. The appellant cleared without payment of duty over and above the quantity mentioned in the CT-2 certificate. The Revenue is asking for duty in respect of quantity cleared without payment of duty over and above the quantity mentioned in the CT-2 certificate. 5. The contention of the appellant is that the quantity restriction in the CT-2 certificate is w .....

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..... he goods over and above the quantity mentioned in the CT-2 certificate without payment of duty, therefore, demand is rightly made. 7. We find that M/s L.B. Electronics applied for CT-2 certificate to receive the goods without payment of duty. The Revenue allowed the request with condition that M/s L.B. Electronics can procure 9900 nos. of wired chassis per month without payment of duty. This c .....

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