Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (1) TMI 189 - CESTAT, BANGALOREExtract: .......the buyer of the goods. Section 11D of the CE Act, 1944 will be attracted only when duty is collected and not paid to the exchequer. When the amount collected is not duty, Section 11D will not come into the picture. Under these circumstances, the OIA is legal and proper. We do not want to interfere with this. In fine, Revenue s appeal is dismissed.
|