1996 (9) TMI 368 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi in 1996 (9) TMI 368 dealt with the issue of duty payment under Chapter X Procedure of the Central Excise Rules. The tribunal ruled that the liability for duty payment in case of violation rests on the user, not the manufacturer. The appeal of the Revenue was allowed, and the Collector (Appeals) order was set aside.