Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2011 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 434 - SC - Central ExciseCollection of Excise duty from the customers, on account of fluctuation in rates of the petroleum products on the stocks lying at various depots - Demand u/s 11D - assessee being only a “dealer” and not a “manufacturer” - Held That:- No demand can be raised against the appellant under Section 11-D as it is not the manufacturer of the concerned goods.
|