2011 (7) TMI 356

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.... Smt. Sridevi, Adv., for the respondents   Per: Jyoti Balasundaram,   The facts of the case are that the assessees herein took deemed credit of Rs. 54,394/- on inputs namely MS bars during the period 25.09.99 to 17.10.99. It was found that the input supplier had not discharged the duty liability under Section 3A of the Central Excise Act, 1944 and therefore, it was proposed to di....

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....d, the manufacturer was responsible and the liability cannot be fastened on the assessees unless it was found that assessee was a party to incorrect endorsement on the invoices. In the present case, the documents on the strength of which the credit was taken by the assessees contained a declaration that duty liability under Section 3A of the Act was discharged and it is not the case of the Revenue....