Assessee couldn’t be expected to comply with impossible conditions to avail of export incentive, rul

Central Excise : Assessee-EOU, who had supplied hangers without payment of duty to garment-exporters of DTA, could not be expected to obtain CT-1 certificates from garment-exporters, as such garment-exporters were exempt from registration and as per policy of Central Excise, such certificates were issued only to registered persons