Auction Purchaser Not Liable for Duty u/s 11A(1) of 1994 Act; Not a Manufacturer or User of Excisable Goods.

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....Recovery and demand of duty from the purchaser of goods in auction - auction by the official liquidator of the manufacturing company - assessee is neither a manufacturer of excisable goods nor it has used purchased goods for manufacturing of other goods, no duty can be demanded under Section 11A(1) of the Act, 1994.....