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2013 (11) TMI 1181 - CESTAT NEW DELHIDuty charged from customers but not paid to department – Demand u/s 11D - Waiver of Pre-deposit – Held that:- The invoices raised by the appellant to their customers, in addition to the price of the goods, mentioned the excise duty - The burden is on the appellant to prove that the amount mentioned as excise duty in the invoices was not collected by them from their customers - the appellant have not been able to establish prima facie case in their favour – appellant directed to deposit Rupees Forty Five Thousand as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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