Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2017 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 781 - HC - Central ExciseClandestine removal - Whether Tribunal was right in holding that the Central Excise Duty cannot be demanded from the Respondent as they are not manufacturer or producer of the goods? - Held that: - If any duty is demanded on shortages and excess of the goods found at the premises of the respondent, the same is to be demanded from the refineries, who are manufacturers of the goods - In the present case, it was not found that the respondent-assessee had procured the goods clandestinely without payment of duty. In the absence of the respondent-assessee being a manufacturer or producer of the goods, the duty demanded was not held to be valid. Thus, the appeal filed by the respondent-assessee was rightly allowed by the Tribunal. It has been held in a catena of judgments that a registered dealer not being a manufacturer or producer of goods is not liable to pay duty under Section 11D of the Act. Appeal dismissed - decided against Revenue.
|