1999 (12) TMI 512

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..... urious situation has been brought to light. As per excise law duty is leviable on the manufacturer of goods. Appellant herein, who purchased the goods from a dealer who purchased the goods from manufacturer, is saddled with the liability to pay duty on the goods and to pay penalty for the alleged non-payment of duty by the manufacturer. Rule 7 of the Central Excise Rules, 1944, dealing with Recove .....

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