Liability for Excise Duty: Consignee Fails to Send Re-Warehousing Certificate, Rule 20(3) Places Duty on Buyer.

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....Liability to pay the excise duty - consignee does not sent the certificate of re-warehousing within the period of 90 days - department cannot ask the appellant to pay the duty as the department cannot recover the duty twice for the same consignment and moreover as per the sub-clause (3) of Rule 20 it is the responsibility of the buyer to pay the duty - AT....