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2016 (3) TMI 342 - AT - Central ExciseDuty liability - whether the Respondent has any control over the IOCL in discharge of duty liability by the latter - Held that:- Certainly, the answer shall be negative when assessee does not have any control over that concern. Respondent acted in good faith and paid duty on the basis of invoice and claimed MODVAT credit of the duty so paid. When the seller of the goods is liable to discharge the duty, his lapse shall not constitute an offence for the buyer of the goods. Having no mandate in the law in that regard and in absence of legislation that the buyer shall be jointly and severally liable in the event of no discharge of duty by the seller, the respondent should not be penalized under law. Therefore, following the ratio laid down by the Hon'ble Supreme Court in the case of CCE, Jalandhar Vs. Kay Kay Industries (2013 (8) TMI 772 - SUPREME COURT ), Revenue appeal is dismissed.
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