https://www.taxtmi.com/caselaws?id=355374 The Appellate Tribunal CESTAT MUMBAI upheld the decision that the respondent, a bonafide purchaser of Goa 1000 Gutka, was not liable to pay Excise duty as they were not the manufacturer. The Tribunal found that the respondent's purchase of the goods in a bonafide manner absolved them from duty payment, emphasizing that being a trader, they were not responsible for duty on non-duty paid goods. The Tribunal dismissed the Revenue's appeals, affirming the lower authorities' rulings in favor of the respondent. en-us Fri, 22 Dec 2017 00:00:00 +0530 Thu, 29 Mar 2018 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355374 The Appellate Tribunal CESTAT MUMBAI upheld the decision that the respondent, a bonafide purchaser of Goa 1000 Gutka, was not liable to pay Excise duty as they were not the manufacturer. The Tribunal found that the respondent's purchase of the goods in a bonafide manner absolved them from duty payment, emphasizing that being a trader, they were not responsible for duty on non-duty paid goods. The Tribunal dismissed the Revenue's appeals, affirming the lower authorities' rulings in favor of the respondent. Case-Laws Central Excise Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355374