https://www.taxtmi.com/caselaws?id=47410 SC upheld the constitutional validity of Section 154 and held that disputes over entitlement to Notification No.32/99 cannot be finally resolved on the record before it. The Court emphasized that manufacturers remain primarily liable to the excise authorities regardless of internal commercial arrangements, and that recovery of duties-including refunded or unpaid amounts following withdrawal of exemption-is statutorily sanctioned. Although retrospective imposition for about eight months may operate harshly in some cases, that prospect alone does not invalidate the demands, and the State's right to recover the revenue was affirmed. en-us Mon, 19 Sep 2005 00:00:00 +0530 Sat, 20 Sep 2025 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47410 SC upheld the constitutional validity of Section 154 and held that disputes over entitlement to Notification No.32/99 cannot be finally resolved on the record before it. The Court emphasized that manufacturers remain primarily liable to the excise authorities regardless of internal commercial arrangements, and that recovery of duties-including refunded or unpaid amounts following withdrawal of exemption-is statutorily sanctioned. Although retrospective imposition for about eight months may operate harshly in some cases, that prospect alone does not invalidate the demands, and the State's right to recover the revenue was affirmed. Case-Laws Central Excise Mon, 19 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47410