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

HomeIndirect TaxesPenalty on Buyer Can’t Survive After Excise Demand Against Manufacturer Is Quashed:...

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

Indirect Taxes

Published on

16/01/2026

By Mariya Paliwala

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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)…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

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.

Tags
Excise Demand

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

Membership Required

Latest articles

Vivad Se Vishwas Benefit Can’t Be Denied Merely Because Case Originated From Survey Material Linked to Search Proceedings: Gujarat High Court

CESTAT Quashes Excise Duty Demand Before March 2008 in Alleged MRP Suppression Case, Orders Fresh Recalculation

No Sugar Cess Payable on Sugar Exported Out of India: CESTAT

DGFT Public Notice Can’t Impose Actual User Condition on Transferable DFIA: CESTAT

More like this

Vivad Se Vishwas Benefit Can’t Be Denied Merely Because Case Originated From Survey Material Linked to Search Proceedings: Gujarat High Court

CESTAT Quashes Excise Duty Demand Before March 2008 in Alleged MRP Suppression Case, Orders Fresh Recalculation

No Sugar Cess Payable on Sugar Exported Out of India: CESTAT

About us

Company

Categories