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2018 (7) TMI 1053 - AT - Central ExciseDemand of duty u/s 11D of the Central Excise Act 1944 - SSI units - price is inclusive of duty of excise - it was alleged that the appellant had availed the SSI Exemption as per N/N. 08/2003 CE dated 01.03.2003 and concurrently collected the Central Excise Duty from their customers but not deposited with the Department - Held that:- Admittedly the appellant was working as a SSI unit during the material period and he was availing the SSI exemption. It is also a fact that the assessee has not charged Excise duty from the buyer and he has not shown the Excise duty in the invoices because as per the agreement between the appellant and his buyer the price is inclusive of Excise duty - Since the appellant has not collected the Excise duty from the buyer during the time when he was availing the SSI exemption, there is no question of demanding the duty from the appellant under Section 11D. Demand do not sustain - appeal allowed - decided in favor of appellant.
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