SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS
C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11Section 11ASection 4(3)(a)
price is the sole consideration for the sale:”
(4) For the purposes of this section, -
(a) “assessee” means the person who is liable to
pay the duty of excise under this Act and includes
his agent;”
11. Recovery of sums due to Government. - In
respect of duty and any other sums of any kind
payable to the Central Government under
