Excess duty pass on by dealer

Originally posted by : vishal
	Dear Experts   what is the remedy if any dealer pass on the excess duty as mention in manufacturing inv. if duty payable by him if yes under which code he has to pay or what penaly would be applicable. if duty depoisted by before notice, then in that case also penalty is applicable.     regards

dealer can just pass on duty paid by manufacturer to next registered buyer ( manufacturer/2nd stage dealer), he can not pay duty, 

if any deficiancy appears , then he has to request the manufacturer to pay the diff from manufacturer side to department , dealer can not pay it.

If excess duty has been passed on, you can advise the manufacturer to reverse excess cenvat credit taken.

thanks you very much for your valuable guidance