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    <title>2017 (9) TMI 781 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The appellant&#039;s appeal under Section 35G of the Central Excise Act was dismissed by the Tribunal. The Tribunal ruled that Central Excise Duty can only be demanded from manufacturers, not dealers like the respondent storing non-duty paid goods in a bonded warehouse. The duty on shortages and excess goods should be claimed from manufacturers, not non-producing dealers. The Tribunal&#039;s decision was based on established legal principles and supported by relevant case law, leading to the dismissal of the appeal for lack of any substantial question of law.</description>
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      <description>The appellant&#039;s appeal under Section 35G of the Central Excise Act was dismissed by the Tribunal. The Tribunal ruled that Central Excise Duty can only be demanded from manufacturers, not dealers like the respondent storing non-duty paid goods in a bonded warehouse. The duty on shortages and excess goods should be claimed from manufacturers, not non-producing dealers. The Tribunal&#039;s decision was based on established legal principles and supported by relevant case law, leading to the dismissal of the appeal for lack of any substantial question of law.</description>
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