2016 (3) TMI 342

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent is absent. 2. Revenue submits that duty is to be dischargeable by the buyer-respondent of the goods who purchased the same from Indian Oil Corporation Ltd. (IOCL) when IOCL did not discharge duty to the Government. Therefore, grant of relief by the Commissioner (Appeals) to the respondent is erroneous. 3. In absence of Respondent, with the assistance of Shri Raghavan Ramabhadran, l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... IOCL. 6. The facts above give rise to a question as to whether the Respondent has any control over the IOCL in discharge of duty liability by the latter. Certainly, the answer shall be negative when assessee does not have any control over that concern. Respondent acted in good faith and paid duty on the basis of invoice and claimed MODVAT credit of the duty so paid. When the seller of the good....