https://www.taxtmi.com/article/detailed?id=5175 Manufacturer liability for dealers' excess retail charges requires evidence that extra amounts flowed back to or were charged with the manufacturer's knowledge or consent. Isolated instances of dealers overcharging, without proof of remittance or manufacturer benefit, do not establish excise liability; such conduct may instead constitute dealer offences under trade measurement laws. Clear dealer instructions, separate registrations for trading activities, and documentary proof of non receipt of excess collections are critical to rebut regulatory claims. en-us Sat, 29 Jun 2013 09:47:34 +0530 Sat, 29 Jun 2013 09:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5175 Manufacturer liability for dealers' excess retail charges requires evidence that extra amounts flowed back to or were charged with the manufacturer's knowledge or consent. Isolated instances of dealers overcharging, without proof of remittance or manufacturer benefit, do not establish excise liability; such conduct may instead constitute dealer offences under trade measurement laws. Clear dealer instructions, separate registrations for trading activities, and documentary proof of non receipt of excess collections are critical to rebut regulatory claims. Articles Central Excise Sat, 29 Jun 2013 09:47:34 +0530 https://www.taxtmi.com/article/detailed?id=5175