9911796707
TMI Blog2007 (6) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is a manufacturer of P.S.C. pipes. Those pipes are liable to Central Excise Duty. In 1998-1999, the appellant sold some pipes to M/s. Subhash Project and Marketing Ltd., New Delhi after payment of duty. Show cause notice dated 1-7-99 was issued alleging that M/s. Subhash Project and Marketing Ltd. had collected excess duty of over Rs. 3 lakhs. The notice, therefore, held that the amount wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forthwith pay the amount so collected to the credit of Central Government. In view of the forgoing paras, I pass the following order : ORDER I order for recovery of Central Excise duty amounting to Rs. 3,23,326/- (Rupees three lakhs twenty-three thousand three hundred and twenty-six) from M/s. Subhash Project and Marketing Ltd., New Delhi under Section 11D(1) read with Section 11A(1) of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, no liability rests on them in terms of Section 11D. In fact, the adjudicating authority too has only ordered recovery of the same from App. No. 1 through App. No. 2. It is incumbent on Appl. No. 2 to assist the department in recovery of the same from App. No. 1 to which App. No. 2 should have no problems. 5. The present appeal is directed against the above order. The submission of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount required to be paid to the credit of the Central Government under Section 11D. There is no provision for recovery through third parties. Instead of following the legal provisions, the present order is diffusing liabilities and responsibilities all around. This is not permissible. In the result, the appeal is allowed by setting aside the direction concerning the appellant in the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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