https://www.taxtmi.com/caselaws?id=50770 A bona fide purchaser who receives excisable goods under valid Central Excise documents is not liable to confiscation or redemption fine merely because the manufacturer did not properly debit the duty shown in those documents. The buyer had no material knowledge, and no specific contravention attributable to the buyer was established in the show cause notice. On that basis, the confiscation provision was held inapplicable to the buyer, and the redemption fine was not supportable. The principle applied is that an independent purchaser need not verify internal duty debit compliance by the manufacturer when the transaction is supported by regular excise documentation. en-us Fri, 01 Jun 2001 00:00:00 +0530 Wed, 08 Sep 2010 14:10:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50770 A bona fide purchaser who receives excisable goods under valid Central Excise documents is not liable to confiscation or redemption fine merely because the manufacturer did not properly debit the duty shown in those documents. The buyer had no material knowledge, and no specific contravention attributable to the buyer was established in the show cause notice. On that basis, the confiscation provision was held inapplicable to the buyer, and the redemption fine was not supportable. The principle applied is that an independent purchaser need not verify internal duty debit compliance by the manufacturer when the transaction is supported by regular excise documentation. Case-Laws Central Excise Fri, 01 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50770