https://www.taxtmi.com/caselaws?id=241215 The court dismissed the appeal challenging the order of the Customs Excise & Service Tax Appellate Tribunal, emphasizing the company's status as a dealer, not a manufacturer. The court found the demand for duty not tenable, as the company was registered as a dealer and not engaged in manufacturing. Previous judgments related to duty payment by dealers were deemed applicable, and the appeal lacked merit. The court concluded that the revenue's substantial question did not warrant consideration, upholding the tribunal's decision. en-us Thu, 12 Dec 2013 00:00:00 +0530 Fri, 29 Aug 2014 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241215 The court dismissed the appeal challenging the order of the Customs Excise & Service Tax Appellate Tribunal, emphasizing the company's status as a dealer, not a manufacturer. The court found the demand for duty not tenable, as the company was registered as a dealer and not engaged in manufacturing. Previous judgments related to duty payment by dealers were deemed applicable, and the appeal lacked merit. The court concluded that the revenue's substantial question did not warrant consideration, upholding the tribunal's decision. Case-Laws Central Excise Thu, 12 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241215