TMI Blog2016 (3) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mabhadran, learned Advocate of Bar, record was examined as well as version of Revenue considered. 4. Contention of Revenue is correct to the extent that the Commissioner (Appeals) has passed cryptic order reproducing the headlines of Excise Law Times (ELT) without testing the principles of law applicable to the facts of the case. 5. Respondent has merit in the appeal when the factual matrix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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