1999 (12) TMI 512 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, ruled that the appellant cannot be held liable for duty on goods purchased from a dealer who acquired them from the manufacturer. The Department's action against the appellant was deemed erroneous and without jurisdiction. The proceedings and financial liability imposed on the appellant were quashed, and any amount paid must be refunded promptly. The appeal was allowed accordingly.