9911796707
TMI Blog2011 (4) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... erved that the amount reversed by the appellants @ 8% of the value of the goods in terms of the Rule 57CC was being recovered by them from their buyers – Held that:- appellants are not required to pay any amount under Section 11D of the Central Excise Act, 1944, order is set aside, the appeal is allowed [Unison Metals Ltd., (2006 - TMI - 49045 - CESTAT, PRINCIPAL BENCH, NEW DELHI)] - E/3420/03 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e month of September 1997 and started clearing the exempted goods on Central Excise invoice after payment of 8% under Rule 57CC of the Central Excise, Rules. It was observed that the amount reversed by the appellants during the period May 1997 to 18/09/97 @ 8% of the value of the goods in terms of the Rule 57CC was being recovered by them from their buyers. It was found that the amount recovered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lready been settled, hence the appeal be allowed. 4. Heard and considered. 5. As contended by the Ld. CA that in the case of Unison Metals Ltd., the Larger Bench of this Tribunal has held that the provisions of Section 11D ibid is applicable only when equivalent duty not deposited during removal of the goods. We further find that it is a matter of fact that while removing the goods, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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