Dealer's Excise Liability

dealer is just accounting mediator between the manufacturer and buyer, so usually dealer has no liability of excise duty in cash, 

but wilful negligence / evasion and fraud will be handled under sec 11A / 11AA and 11AC

dealer is not liable 4 E.D anyway , becoz he is not the manufacture or taxable service provider.

he is nothing but a mode though which goods are passed from one manufacturer to other.