https://www.taxtmi.com/caselaws?id=1275 Duty liability on furniture cleared under CT3 certificates was held to rest on the recipient assessee because the goods were found not covered by Notification No. 123/81 and therefore not eligible for duty-free receipt. Since central excise duty is an indirect levy, the burden ordinarily falls on the purchaser or recipient, and the de novo adjudication was confined to identifying the proper person liable under the earlier remand and applicable case law. On that basis, the recipient assessee was treated as the liable party, and the dispatching company was not fixed with the duty demand. en-us Mon, 06 Feb 2006 00:00:00 +0530 Mon, 14 Apr 2008 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1275 Duty liability on furniture cleared under CT3 certificates was held to rest on the recipient assessee because the goods were found not covered by Notification No. 123/81 and therefore not eligible for duty-free receipt. Since central excise duty is an indirect levy, the burden ordinarily falls on the purchaser or recipient, and the de novo adjudication was confined to identifying the proper person liable under the earlier remand and applicable case law. On that basis, the recipient assessee was treated as the liable party, and the dispatching company was not fixed with the duty demand. Case-Laws Central Excise Mon, 06 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1275