https://www.taxtmi.com/caselaws?id=203712 The Tribunal ruled in favor of the appellants, quashing the Demand Notice for cess payment. It found the Circular of 1984 valid, stating that if the supplier had already paid the cess, the appellants were not liable. The judgment emphasized the importance of supplier's payment in determining liability, ultimately leading to the dismissal of the Demand Notice and allowing the appeal. en-us Tue, 16 Feb 2010 00:00:00 +0530 Tue, 13 Feb 2018 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203712 The Tribunal ruled in favor of the appellants, quashing the Demand Notice for cess payment. It found the Circular of 1984 valid, stating that if the supplier had already paid the cess, the appellants were not liable. The judgment emphasized the importance of supplier's payment in determining liability, ultimately leading to the dismissal of the Demand Notice and allowing the appeal. Case-Laws Central Excise Tue, 16 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203712