https://www.taxtmi.com/caselaws?id=165666 Excise duty on the same tobacco could not be recovered more than once from successive purchasers, and liability could not be fastened on later buyers without evidence of knowledge, participation, or legitimate inference of mens rea in the initial fraud. The Board also found that demands and penalties based on alleged fraud could not be sustained where the appellants were not given full particulars and the matter had not been properly enquired into in accordance with natural justice. The impugned orders were set aside and the matters remanded for fresh adjudication after proper disclosure and enquiry. en-us Thu, 27 Sep 1979 00:00:00 +0530 Wed, 06 Aug 2014 11:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165666 Excise duty on the same tobacco could not be recovered more than once from successive purchasers, and liability could not be fastened on later buyers without evidence of knowledge, participation, or legitimate inference of mens rea in the initial fraud. The Board also found that demands and penalties based on alleged fraud could not be sustained where the appellants were not given full particulars and the matter had not been properly enquired into in accordance with natural justice. The impugned orders were set aside and the matters remanded for fresh adjudication after proper disclosure and enquiry. Case-Laws Central Excise Thu, 27 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165666