2007 (6) TMI 374

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.... Shri S. Gautam, DR, for the Respondent. [Order]. - The appellant is a manufacturer of P.S.C. pipes. Those pipes are liable to Central Excise Duty. In 1998-1999, the appellant sold some pipes to M/s. Subhash Project and Marketing Ltd., New Delhi after payment of duty. Show cause notice dated 1-7-99 was issued alleging that M/s. Subhash Project and Marketing Ltd. had collected excess duty ....

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....uyer of any goods in any manner as representing duty of excise shall forthwith pay the amount so collected to the credit of Central Government. In view of the forgoing paras, I pass the following order : ORDER I order for recovery of Central Excise duty amounting to Rs. 3,23,326/- (Rupees three lakhs twenty-three thousand three hundred and twenty-six) from M/s. Subhash Project and Marketi....

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....llected any amount in the name of Central Excise duty and had retained the same with it. Therefore, no liability rests on them in terms of Section 11D. In fact, the adjudicating authority too has only ordered recovery of the same from App. No. 1 through App. No. 2. It is incumbent on Appl. No. 2 to assist the department in recovery of the same from App. No. 1 to which App. No. 2 should have no pro....