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2011 (2) TMI 1072 - AT - Central ExciseGoods cleared at Nil rate of duty - Subsequently assessee raised supplementary invoices and recovered the amount reversed under Rule 6(3)(b) from their customers - Department was of the view that the said amount collected from the buyers by the appellant is recoverable under section 11D of the Central Excise Act as it represents duty of excise collected from the buyers in terms of the Board's Circular No. 599/36/2001-CX dated 12-11-2001 wherein it has been clarified that the provisions of section 11D gets attracted when any amount representing excise duty is recovered from the buyer on the basis of documents - Held that:- In the case of Unison Metals Ltd. Case (2006 (10) TMI 171 - CESTAT, NEW DELHI) assessee had paid 8% of the value of the goods in terms of Rule 57CC at the time of removal from the factory. The amounts so paid were recovered from their buyers and in the sales documents the amount was described in different terms such as '8% reversal of assessable value', '8% value' , '8% duty' etc. Since the amounts so collected from the buyers did not remain unpaid to the revenue and no amount was retained by the assessee, the Tribunal Larger Bench held that section 11D has no application, provisions of section 11D of the Central Excise Act, 1944 is not attracted in the facts of the present case, order set aside of the lower appellate authority and appeal allowed
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