https://www.taxtmi.com/caselaws?id=43790 An arrangement under which a third party undertook to pay excise arrears did not discharge the assessee's primary statutory liability under Rule 173RD because acceptance of part payment was only a mode of receipt, not a novation or release. As the arrears remained unpaid, recovery as arrears of land revenue was lawful, and the plea of estoppel failed. The assessee therefore continued to be liable for the outstanding excise duty, and revenue recovery proceedings were sustained. en-us Thu, 18 Nov 1993 00:00:00 +0530 Mon, 21 Jun 2010 11:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43790 An arrangement under which a third party undertook to pay excise arrears did not discharge the assessee's primary statutory liability under Rule 173RD because acceptance of part payment was only a mode of receipt, not a novation or release. As the arrears remained unpaid, recovery as arrears of land revenue was lawful, and the plea of estoppel failed. The assessee therefore continued to be liable for the outstanding excise duty, and revenue recovery proceedings were sustained. Case-Laws Central Excise Thu, 18 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43790