https://www.taxtmi.com/caselaws?id=119092 A consignee was not required to pay duty on redemption where duty had already been confirmed against the manufacturer and the consignee's transaction was bona fide. The CESTAT noted that the consignee was not responsible for the manufacturer's improper debit of duty through the CENVAT account instead of the PLA, and relied on the Board's circular stating that recovery of CENVAT credit from a bona fide consignee was not warranted in such circumstances. As the redemption demand could not be sustained, confiscation of the goods and the related redemption fine were also set aside. en-us Mon, 06 Mar 2006 00:00:00 +0530 Sat, 07 Jul 2012 18:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119092 A consignee was not required to pay duty on redemption where duty had already been confirmed against the manufacturer and the consignee's transaction was bona fide. The CESTAT noted that the consignee was not responsible for the manufacturer's improper debit of duty through the CENVAT account instead of the PLA, and relied on the Board's circular stating that recovery of CENVAT credit from a bona fide consignee was not warranted in such circumstances. As the redemption demand could not be sustained, confiscation of the goods and the related redemption fine were also set aside. Case-Laws Central Excise Mon, 06 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119092