https://www.taxtmi.com/caselaws?id=174904 Duty could not be fastened on a bona fide purchaser of polyester fibre tow where the Department failed to establish any link between the purchaser and the manufacturer's duty liability; the demand was therefore set aside. Penalty was unsustainable because the show cause notice did not propose penal action against the appellants, so the penalty was deleted. The confiscation was maintained, but the redemption fine was reduced in light of the purchase from the manufacturer and the surrounding facts, granting partial relief to the assessee. en-us Tue, 05 Sep 1995 00:00:00 +0530 Wed, 28 Oct 2015 11:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174904 Duty could not be fastened on a bona fide purchaser of polyester fibre tow where the Department failed to establish any link between the purchaser and the manufacturer's duty liability; the demand was therefore set aside. Penalty was unsustainable because the show cause notice did not propose penal action against the appellants, so the penalty was deleted. The confiscation was maintained, but the redemption fine was reduced in light of the purchase from the manufacturer and the surrounding facts, granting partial relief to the assessee. Case-Laws Central Excise Tue, 05 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174904