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2016 (2) TMI 1046 - CESTAT NEW DELHIRecovery of Central Excise Duty - Section 11A of the CEA, 1994 read with Section 11D ibid - Held that: - though ATF was sold by the appellant to its airline customers at higher price, but the amount of duty actually paid to the Government Exchequer at the time of clearance of ATF from the refinery was only claimed through the cenvatable sales invoices - Since no excess amount, representing Central Excise Duty has been collected by the appellant; the provisions of Section 11D ibid cannot be invoked for recovery of the Central Excise Duty. The burden of prove that the appellant has collected certain amounts, representing duty of excise has not been discharged by the Revenue inasmuch as no iota of evidence was produced for sustaining such claim. Thus, in absence of any credible evidence adduced by the Department, the charges levelled in this case against the appellant for recovery of Central Excise Duty on the ground of mere presumption cannot be sustained. Appeal allowed - decided in favor of appellant.
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