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2014 (8) TMI 89 - CESTAT CHENNAICollection of duty while availing SSI Exemption - Demand u/s 11D - The main allegation of the department is that the respondent realized the duty from IOCL but not deposited the same with the department. - Held that:- It is not a case here that respondent have collected in excess of excise duty over and above what was paid. - as per the contract, IOCL paid only fixed amount of ₹ 300/- per cylinder as per their approved NDP rate and nothing extra irrespective of the fact whether the respondents are availing SSI exemption or clearing on payment of duty. The only lapse on the part of the respondent is while opting for SSI exemption from 1.4.2005, the computer generated invoices continued to indicate the excise duty, ie. from 1.4.2005 to 14.5.2005. - the respondent has not collected any excess amount over and above the price of the cylinder which is fixed at NDP by IOCL which is inclusive of excise duty. The respondent had charged only ₹ 300/- while availing the exemption and continued to charge ₹ 300/- even after crossing the exemption limit. The clerical error, in the consolidated invoices showing break up of excise duty appears to be genuine as the revenue has not disputed the eligibility of SSI exemption. - Demand was rightly set aside - Decided against the revenue.
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