2007 (12) TMI 396

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.... for the Respondent. [Order]. -  These three appeals by Department arise out of a common order of Commissioner (Appeals) No. RS/ 149/SRT-I/06, dt. 11-12-2006. 2. Heard ld. SDR. In respect of respondent M/s. Dinesh Enterprises, a written submission has been made enclosing the order of the Tribunal No. A/2670/WZB/AHD/07, dt. 25-9-2007 in their appeal against the very same order of....

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....s. Ujagar Prints [1989 (38) E.L.T. 535 (SC)] in support of his decision. 4.1 I have carefully considered the submissions and perused the records. The present appeals by the Department relate to the portion of the order by which the Commissioner (Appeals) has set aside the demand of duty from the shop keepers. The relevant portion of the Commissioner (Appeals)' order is reproduced below : ....

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....entral Excise Rules, 1944 is very much clear that the only manufacturer of the goods is liable for payment of C. Ex. Duty. Thus, the duty cannot be demanded from the procurer/ trader of the excisable, goods. Further, the Supreme Court in the Ujagar Prints case 1989 (38) E.L.T. 535 (S.C.) has held that "in the case of processing houses, they become liable to pay excise duty not because they are ....