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2016 (3) TMI 342 - CESTAT CHENNAI

2016 (3) TMI 342 - CESTAT CHENNAI - TMI - 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 good faith and paid duty on the basis of invoice and 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 bu .....

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8-10-2015 - D N Panda, Member (J) For the 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. (IOCL) when IOCL did not discharge duty to the Government. Therefore, grant of relief by the Commissioner (Appeals) to the respondent is erroneous. 3. In absence of Respondent, with the assistance of Shri Ra .....

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