https://www.taxtmi.com/caselaws?id=99793 Excise duty for clearances made before acquisition could not be fastened on the purchaser without determining liability against the actual manufacturer for that period, and the demand required readjudication against the correct person chargeable under the levy and collection scheme. The valuation dispute on paper also had to be reconsidered by applying the accepted trade practice and the prescribed tolerance between nominal and actual weight before any short levy could be found. The impugned order was set aside and the matter remitted for fresh adjudication on both liability and valuation. en-us Fri, 04 Aug 2000 00:00:00 +0530 Mon, 30 Jan 2012 11:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99793 Excise duty for clearances made before acquisition could not be fastened on the purchaser without determining liability against the actual manufacturer for that period, and the demand required readjudication against the correct person chargeable under the levy and collection scheme. The valuation dispute on paper also had to be reconsidered by applying the accepted trade practice and the prescribed tolerance between nominal and actual weight before any short levy could be found. The impugned order was set aside and the matter remitted for fresh adjudication on both liability and valuation. Case-Laws Central Excise Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99793