https://www.taxtmi.com/caselaws?id=121904 The Tribunal allowed the appeal, setting aside the direction for the appellant to recover excess Central Excise Duty. It emphasized that recovery cannot be imposed on parties not directly liable under the Central Excise Act, rejecting the notion of diffusing liabilities to third parties. The decision underscored the importance of adhering to legal provisions for duty recovery and upheld the appellant's argument that they were not responsible for the duty collection in question. en-us Fri, 08 Jun 2007 00:00:00 +0530 Tue, 07 Aug 2012 11:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121904 The Tribunal allowed the appeal, setting aside the direction for the appellant to recover excess Central Excise Duty. It emphasized that recovery cannot be imposed on parties not directly liable under the Central Excise Act, rejecting the notion of diffusing liabilities to third parties. The decision underscored the importance of adhering to legal provisions for duty recovery and upheld the appellant's argument that they were not responsible for the duty collection in question. Case-Laws Central Excise Fri, 08 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121904