https://www.taxtmi.com/caselaws?id=51345 The Tribunal set aside the Commissioner's order demanding excise duty under Section 11D of the Central Excise Act, 1944 against a dealer not involved in manufacturing, holding that the provision applied only to manufacturers, not traders. The Tribunal ruled that as the dealer did not manufacture the goods in question, the demand was not valid, allowing the dealer's appeal. en-us Wed, 25 Sep 2002 00:00:00 +0530 Fri, 24 Sep 2010 12:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51345 The Tribunal set aside the Commissioner's order demanding excise duty under Section 11D of the Central Excise Act, 1944 against a dealer not involved in manufacturing, holding that the provision applied only to manufacturers, not traders. The Tribunal ruled that as the dealer did not manufacture the goods in question, the demand was not valid, allowing the dealer's appeal. Case-Laws Central Excise Wed, 25 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51345