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2018 (6) TMI 475 - CESTAT MUMBAIRecovery u/s 11D of CEA - Concessional rate of duty - N/N. 1/93 dated 28.2.1993 and N/N. 16/97 dated 1.4.1997 - The case of the department is that during the course of exemption, the price charged to the customer is inclusive of excise duty, therefore, excise duty is recoverable u/s 11D of the CEA 1944 - Held that:- The facts is not in the dispute that during the exemption limit, the same price was charged towards the sale of the goods, but during the exemption limit, the appellant have not shown the excise duty either in the excise invoice or in the commercial invoice to show that the appellant have collected the amount in the name of excise duty during the exemption limit, whatsoever the price was charged, therefore, the price for sale of the goods and no element of excise duty was involved. From the plain reading of Section 11D, it can be seen that when any person who has collected any amount from the buyer of any goods in any manner is representing duty of excise, shall forthwith would pay amount so collected to the credit of the Central Government - in the present case, no amount was collected representing duty of excise during the exemption limit - the demand was raised without any basis u/s 11D, hence is not sustainable. Appeal allowed - decided in favor of appellant.
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