Liability to pay the excise duty - consignee does not sent the ...
Case Laws Central Excise
March 10, 2016
Liability to pay the excise duty - consignee does not sent the certificate of re-warehousing within the period of 90 days - department cannot ask the appellant to pay the duty as the department cannot recover the duty twice for the same consignment and moreover as per the sub-clause (3) of Rule 20 it is the responsibility of the buyer to pay the duty - AT
View Source