9911796707
TMI Blog2012 (5) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... eal is directed against the order-in-original No.29/KKS/2007-20908 dated 17/08/2007 passed by the Commissioner of Central Excise, Mumbai-III. Vide the said order, the Commissioner has confirmed a duty demand of Rs.99,30,346/- and education cess of Rs.97,778/- for the period from 09 November 2002 to January 2006 under the provisions of Section 11D of Central Excise Act, 1944 along with interest the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of exempted goods, at the time of clearance. 2.2 The allegation of the department is that the appellant had recovered this amount from their customers and, therefore, as per the provisions of Section 11D of the Central Excise Act, the amounts so recovered are liable to be deposited to the credit of the Central Government, as per the provisions of Section 11D (2) of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., Vs. CCE, reported in 2006-TIOL-1337-CESTAT-DEL-LB, this Tribunal had held that since 8%/10% of amount is already paid to the Revenue and no amount is retained by the assessee, Section 11D has no applicability and, therefore, the demand under Section 11D is without any legal basis. 4. The Ld. DR fairly concedes that the issue involved in the present case is squarely covered by the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
