https://www.taxtmi.com/caselaws?id=263901 The Tribunal held that the appellant, engaged in trading medicaments at NPPA-fixed prices, was not liable to deposit excise duty under Section 11D of the Central Excise Act, 1944. As the appellant did not separately indicate excise duty in invoices and did not collect amounts representing excise duty from buyers, the Tribunal found that the appellant, not being the manufacturer, was not obligated to deposit excise duty. Relying on precedent cases, the Tribunal concluded that any excise duty liability, if applicable, rested with the manufacturer, not the appellant. The appeal was allowed, and the appellant was relieved from depositing excise duty under Section 11D. en-us Wed, 15 Jul 2015 00:00:00 +0530 Sat, 12 Sep 2015 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263901 The Tribunal held that the appellant, engaged in trading medicaments at NPPA-fixed prices, was not liable to deposit excise duty under Section 11D of the Central Excise Act, 1944. As the appellant did not separately indicate excise duty in invoices and did not collect amounts representing excise duty from buyers, the Tribunal found that the appellant, not being the manufacturer, was not obligated to deposit excise duty. Relying on precedent cases, the Tribunal concluded that any excise duty liability, if applicable, rested with the manufacturer, not the appellant. The appeal was allowed, and the appellant was relieved from depositing excise duty under Section 11D. Case-Laws Central Excise Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263901