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    <title>2016 (3) TMI 342 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT CHENNAI upheld the respondent&#039;s position, ruling that the buyer should not be held liable for the seller&#039;s failure to pay duty to the government. The Tribunal emphasized the buyer&#039;s lack of control over the seller&#039;s duty liability and the buyer&#039;s good faith in paying duty based on the invoice. The judgment highlighted the importance of legal principles and factual analysis in determining duty dischargeability in commercial transactions, ultimately dismissing the Revenue&#039;s appeal.</description>
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    <pubDate>Wed, 28 Oct 2015 00:00:00 +0530</pubDate>
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      <title>2016 (3) TMI 342 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=325158</link>
      <description>The Appellate Tribunal CESTAT CHENNAI upheld the respondent&#039;s position, ruling that the buyer should not be held liable for the seller&#039;s failure to pay duty to the government. The Tribunal emphasized the buyer&#039;s lack of control over the seller&#039;s duty liability and the buyer&#039;s good faith in paying duty based on the invoice. The judgment highlighted the importance of legal principles and factual analysis in determining duty dischargeability in commercial transactions, ultimately dismissing the Revenue&#039;s appeal.</description>
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