Penalty on Buyer Can’t Survive After Excise Demand Against Manufacturer Is Quashed: CESTAT

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Penalty on Buyer Can’t Survive After Excise Demand Against Manufacturer Is Quashed: CESTAT

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Published on

16/01/2026

By Mariya Paliwala

Penalty on Buyer Can’t Survive After Excise Demand Against Manufacturer Is Quashed: CESTAT

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The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside the penalty holding that no penalty could survive against a buyer once the very foundation of the excise demand against the alleged manufacturer had already been quashed. The Bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member)…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Excise Demand

Penalty on Buyer Can’t Survive After Excise Demand Against Manufacturer Is Quashed: CESTAT

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