https://www.taxtmi.com/caselaws?id=95559 Rule 7 of the Central Excise Rules, 1944 fastens duty liability on the person who produces, cures, manufactures or warehouses excisable goods. A subsequent purchaser who is neither the manufacturer nor the first dealer from the manufacturer cannot be treated as liable under that rule. Departmental action imposing duty and penalty on such a purchaser was beyond the scope of the rule and lacked jurisdiction. The proceedings were therefore quashed, the imposition of duty and penalty was set aside, and consequential refund relief followed. en-us Thu, 16 Dec 1999 00:00:00 +0530 Tue, 13 Dec 2011 14:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95559 Rule 7 of the Central Excise Rules, 1944 fastens duty liability on the person who produces, cures, manufactures or warehouses excisable goods. A subsequent purchaser who is neither the manufacturer nor the first dealer from the manufacturer cannot be treated as liable under that rule. Departmental action imposing duty and penalty on such a purchaser was beyond the scope of the rule and lacked jurisdiction. The proceedings were therefore quashed, the imposition of duty and penalty was set aside, and consequential refund relief followed. Case-Laws Central Excise Thu, 16 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95559