https://www.taxtmi.com/caselaws?id=120788 Customs-approv ed domestic procurement of cut tobacco for an export processing unit raised whether additional excise surcharge could be recovered from the supplier or whether liability had shifted to the buyer. The certificate expressly covered the surcharge and stated that tax liabilities, including surcharge, were transferred to the buyer, who had also executed a bond for that purpose. On that basis, the demand against the supplier was treated as prima facie unsustainable, and pre-deposit was waived. en-us Wed, 24 Jan 2007 00:00:00 +0530 Tue, 24 Jul 2012 14:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120788 Customs-approv ed domestic procurement of cut tobacco for an export processing unit raised whether additional excise surcharge could be recovered from the supplier or whether liability had shifted to the buyer. The certificate expressly covered the surcharge and stated that tax liabilities, including surcharge, were transferred to the buyer, who had also executed a bond for that purpose. On that basis, the demand against the supplier was treated as prima facie unsustainable, and pre-deposit was waived. Case-Laws Central Excise Wed, 24 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120788