https://www.taxtmi.com/caselaws?id=219210 The court held that innocent buyers cannot claim duty credit if the supplier did not pay duty initially, emphasizing the importance of safeguarding public revenue. The appellants were directed to pre-deposit 50% of the duty amount within six weeks due to financial difficulties, while the balance amount was waived during the appeal's pendency, contingent upon compliance with the directive. The judgment aimed to balance revenue interests with the appellants' financial constraints, ensuring accountability and upholding the integrity of the revenue system. en-us Mon, 26 Mar 2012 00:00:00 +0530 Fri, 07 Dec 2012 22:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219210 The court held that innocent buyers cannot claim duty credit if the supplier did not pay duty initially, emphasizing the importance of safeguarding public revenue. The appellants were directed to pre-deposit 50% of the duty amount within six weeks due to financial difficulties, while the balance amount was waived during the appeal's pendency, contingent upon compliance with the directive. The judgment aimed to balance revenue interests with the appellants' financial constraints, ensuring accountability and upholding the integrity of the revenue system. Case-Laws Central Excise Mon, 26 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219210