https://www.taxtmi.com/caselaws?id=73412 The Appellate Tribunal ruled in favor of the appellants, holding that the liability for excise duty rests with the manufacturer, ACC Ltd., and not with the purchasers. The Tribunal emphasized that any duty liability agreement was between the appellants and ACC Ltd., and if ACC Ltd. had to pay the duty due to the appellants' failure, they could seek recovery through civil court. The Tribunal concluded that the Department did not have the right to recover duty from the appellants as the liability under the Central Excises and Salt Act lies with the manufacturer, not the purchasers. en-us Mon, 02 Nov 1987 00:00:00 +0530 Tue, 31 May 2011 17:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73412 The Appellate Tribunal ruled in favor of the appellants, holding that the liability for excise duty rests with the manufacturer, ACC Ltd., and not with the purchasers. The Tribunal emphasized that any duty liability agreement was between the appellants and ACC Ltd., and if ACC Ltd. had to pay the duty due to the appellants' failure, they could seek recovery through civil court. The Tribunal concluded that the Department did not have the right to recover duty from the appellants as the liability under the Central Excises and Salt Act lies with the manufacturer, not the purchasers. Case-Laws Central Excise Mon, 02 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73412