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Excise duty payable by buyer

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(Querist)
26 January 2014 a product manufacturer does not include excise duty in product price and sell it. is buyer is liable to pay excise duty? if yes please explain situational scenarios on this excise duty???
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
26 January 2014 Manufacturer is liable to pay excise duty buyer is not liable to pay duty. If manufacturer is manufacture the goods bearig other brand name name owner of the brand name is liable to pay excise duty. SSI exemption will not available to manufacturer if they are manufacture the goods other brand name.
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