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2013 (10) TMI 945 - AT - Central ExciseNature of amount collected from the customers against reversal of Cenvat Credit / Modvat Credit on Exempted goods - Deposits under Rule 57CC - Excise duty OR not - Appellant has cleared exempted products manufactured out of the common inputs by paying 8% of the amount as provided under Rule 57CC of the erstwhile Central Excise Rule - Revenue is of the view that appellant could not have recovered the amount of such debit from his clients – Held that:- The real identity of the amount ‘collected’ (whether excise duty payable or not) is of no relevance for Section 11D - What is relevant is only whether the collection was ‘represented’ as duty of excise - The representation may as well be entirely false - The qualifying of the representation through the words ‘in any manner’ makes this clear - the contentions of both sides on the question, as to whether deposits under Rule 57CC are excise duty or not, are beside the point – Relying upon COMMISSIONER OF CUSTOMS (IMPORTS), NHAVA SHEVA Versus AJAY EXPORTS [2008 (2) TMI 347 - CESTAT MUMBAI] - the appellant had paid and collected the amount as excise duty - the appellant never indicated the amount paid by them as excise duty – order set aside – Decided in favour of Assessee.
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