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2016 (7) TMI 1144 - AT - Central ExciseDuty liability - whether the respondent is liable to pay duty under section 11 D being a dealer and not being a manufacturer of the goods? - Held that:- The said issue came up before the Hon’ble Apex Court in their own case reported (2011 (9) TMI 434 - SUPREME COURT OF INDIA ) wherein held that the respondent is a dealer and duty is payable by the manufacturer of the goods. In that circumstance, the duty is not payable by the respondents. In that circumstance, no demand is sustainable against the respondent under section 11 D of Central Excise Rules, 1944. We also find from the records, no excess duty has been recovered by the respondents. Therefore, we do not find any infirmity in the impugned order and the same is upheld. The appeals filed by the Revenue are dismissed.
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