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2019 (3) TMI 1274 - AT - Central ExciseValuation - Revenue entertained a view that inasmuch as the Invoices in question showed the full value of the goods supplied by them, it has to be presumed that the same was inclusive of duty of Excise - demand in terms of Section 11D of the Central Excise Act, 1944 - Held that:- Where an assessee has collected duty of Excise from their customers by representing the same as duty of Excise but has not deposited the same with the Revenue, the said provisions would come into play. In the present case, there is no finding by the Authorities Below that the appellant has collected any amount of Excise duty from their customers, which does not stand deposited by them with the Exchequer. It is noticed that the entire contract was inclusive of all the Taxes required to be paid by the appellant and in such a scenario the lower Authorities have concluded that the contract price being inclusive of Central Excise duty, the appellant is presumed to have collected the duty from their customers - The said observations and findings of the Lower Authorities are not only against the spirit of Section 11D of the Central Excise Act, 1944 but are absolutely futile in nature. Admittedly, the appellant has not received any extra amount from the Police by showing the same to be duty of excise, in which case the said section would not be applicable. Appeal allowed - decided in favor of appellant.
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