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2016 (7) TMI 1144 - CESTAT CHANDIGARH

2016 (7) TMI 1144 - CESTAT CHANDIGARH - TMI - Duty 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 cir .....

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Jain, AR- for the appellant Ms. Swati Gupta, Advocate - for the respondent ORDER As the issue involved in these appeals is common, therefore all appeals are disposed of by this common order. 2. The facts of the case are that the respondent is a dealer who purchased the goods from parent company or independent parties. As per Finance Act, 1999, rate of duty was enhanced and the respondent cleared the goods to various outlets after Budget implication. The revenue is of the view that as the rate of .....

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