2008 (12) TMI 166

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....ndent. [Order per : D.N. Panda, Member (J)].- Learned Counsel appearing on behalf of appellant submits that the duty demand has arisen due to invoking of Section 11D of the Central Excise Act, 1944 (hereinafter referred to as "the Act") by order dated 1-3-01 passed by Commissioner of Central Excise, Meerut-I. He submits that this appellant was a registered dealer and had dealt the excisable goods....

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....both sides and perused the record. We have gone through page 4 of the order of adjudication. There is no dispute by the revenue that the present appellant is a registered dealer. We are unable to notice whether the registered dealer was by any means liable to pay duty when he is not a manufacturer. We also fail to understand that an assessee who is a registered dealer and not liable to be dealt by....