2006 (2) TMI 671

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....ng : Heard both sides. 2. Appellant filed this appeal against the order in appeal passed by the Commissioner (Appeals) whereby the demand was confirmed after denying the credit. 3. Appellant is a register dealer. They are receiving furnace oil from their refinery through rail and the duty paying documents are being received through post. In respect of two invoices, the appellant had not receive....

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.... were received by the appellant. The appellant relied upon the various decisions of the Tribunal where it has been held that no duty can be demanded from the dealer as the dealer is neither a manufacturer nor an assessee in terms of Rule 2 (3) of Central Excise Rules. The same view is taken by the Tribunal in the case of Dhaulagiree Polyolefins (Pvt.) Ltd. vs. Commissioner of Central Excise, Calcu....