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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

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

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