2016 (7) TMI 1144

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..... the respondent is a dealer and duty is payable by the manufacturer of the goods. In that circumstance, the duty is not payable by the respondents. In that circumstance, no demand is sustainable against the respondent under section 11 D of Central Excise Rules, 1944. We also find from the records, no excess duty has been recovered by the respondents. Therefore, we do not find any infirmity in the .....

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..... enhanced, therefore, the respondent has recovered higher excise duty from their buyers. In that circumstance, the excise duty recovered is required to be paid under section 11 D of Central Excise Act, 1944. In the circumstances, the proceedings were initiated against the respondent. The show cause noticed were adjudicated and the demand of duty was confirmed. On appeal before the Commissioner /(ap .....

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