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2016 (3) TMI 259 - AT - Central ExciseLiability to pay the excise duty - consignee does not sent the certificate of re-warehousing within the period of 90 days - appellant are liable to pay the duty involved in the final product cleared to M/s. CFC India Services P. Ltd. on the ground that the appellant did not receive the duplicate copy of the certificate duly endorsed by the consignee - Held that:- It is a fact that with regard to the same consignee the Asst. Commissioner of Customs issued a letter to M/s. CFC India Services P. Ltd. demanding the duty and interest for violation of the conditions of notification 22/03 and the appellant's customer M/s. CFC India Services P. Ltd. has paid the entire duty of excise along with interest to the department and thereafter with regard to the same consignment the department cannot ask the appellant to pay the duty as the department cannot recover the duty twice for the same consignment and moreover as per the sub-clause (3) of Rule 20 it is the responsibility of the buyer to pay the duty and in the absence of non-payment, recovery proceedings can be initiated against the buyer. In this case the said duty was recovered. Therefore, find that the appellant is not liable to pay duty. Therefore, the entire demand is time barred as the show-cause notice has been issued beyond one year, which is the normal period of limitation and the Revenue has failed to prove suppression of facts with intend to evade payment of duty. - Decided in favour of assessee
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