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Central Excise - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

Collection of Excise duty from the customers, on account of ...


Dealers Not Liable for Excise Duty Collection u/s 11D, Only Manufacturers Are Responsible for Petroleum Product Rates.

January 25, 2012

Case Laws     Central Excise     SC

Collection of Excise duty from the customers, on account of fluctuation in rates of the petroleum products on the stocks lying at various depots - assessee being only a “dealer” and not a “manufacturer” - Demand u/s 11D can not be made.... - SC

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