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1. Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

2. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

3. Collection of incentives from the customer - whether an amount collected in the name of duty of excise - demand u/s 11D of the Central Excise Act - stay granted - AT

4. Recovery of amount u/s 11D - even if it is assumed that the process of blending of ethanol with motor spirit does not amount to manufacture under Section 2(f) of Central...

5. Recovery u/s 11D of CEA - during the exemption limit, the same price was charged towards the sale of the goods, but during the exemption limit, the appellant have not...

6. Demand u/s 11D - collection in the name of tax / duty - there was a request by the appellant for increase in the price due to revision of excise duty, but the same...

7. Demand of duty u/s 11D of the Central Excise Act 1944 - SSI units - price is inclusive of duty of excise - Since the appellant has not collected the Excise duty from the...

8. Reversal of charge of collection of an amount of 8% of the value of exempted goods - invoking provisions of Section 11D - The real identity of the amount collected...

9. If the assessee has collected excess excise duty, then it is bound to deposit such excess amount in view of the provisions of Section 11D of the Central Excise Act - HC

10. Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

11. Demand of duty u/s 11D or recovery of amount u/s 11D - Revenue could not decide as to ₹ 74,20,714/- & ₹ 3,43,26,040/- were the duties of excise short paid or...

12. Duty Drawback - re-export of goods - duty was not paid at time of import - the net effect of duty payable by him would be 2% i.e. difference between the duty payable and...

13. Duty evasion - Whether or not the appellant collected in the name of excise duty any amount from their buyers which they failed to deposit to the Government - appellant...

14. Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

15. Demand of amount collected in the name of service tax - Sub-section (1) of 11D will apply only to the person who is “liable to pay duty” and where the person has...