1997 (7) TMI 126 - SCH - Central Excise

Extract:
.......xcise - 1988 (36) E.L.T. 723 (S.C.) 1988 (Supp.) SCC 658, that the duty of excise is a tax on the manufacturer and not a tax on the profits made by a dealer on transportation. In view of that decision, the view taken by the Tribunal cannot be sustained. 2. Consequently, the appeals are allowed and the impugned judgment of the Tribunal is set aside.