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CCE, Puducherry Versus M/s Spic Pharmaceuticals Division

2016 (3) TMI 342 - CESTAT CHENNAI

Duty liability - whether the Respondent has any control over the IOCL in discharge of duty liability by the latter - Held that:- Certainly, the answer shall be negative when assessee does not have any control over that concern. Respondent acted in go .....

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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 t .....

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Appellant : Mr B Balamurugan, AC (AR) For the Respondent : None ORDER Per D N Panda Respondent is absent. 2. Revenue submits that duty is to be dischargeable by the buyer-respondent of the goods who purchased the same from Indian Oil Corporation Ltd. .....

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r, 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 princi .....

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5 reveals that the assessee had purchased goods (furnace oil) from IOCL against an invoice showing payment of excise duty. It has also come to record that the said furnace oil purchased was against collection of duty from Respondent as per invoice. B .....

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