2016 (7) TMI 1144

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....nt Ms. Swati Gupta, Advocate - for the respondent ORDER As the issue involved in these appeals is common, therefore all appeals are disposed of by this common order. 2.  The facts of the case are that the respondent is a dealer who purchased the goods from parent company or independent parties. As per Finance Act, 1999, rate of duty was enhanced and the respondent cleared the good....

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....duty under section 11 D being a dealer and not being a manufacturer of the goods. The said issue came up before the Hon'ble Apex Court in their own case reported in 2011 (272) ELT 654 (SC) wherein the Hon'ble Apex Court has held that the respondent is a dealer and duty is payable by the manufacturer of the goods. In that circumstance, the duty is not payable by the respondents. In that circumstanc....