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M/s Sri Raja Vinayagar Mills Versus The Customs Excise And Service Tax Appellate Tribunal, The Commissioner of Central Excise

2015 (10) TMI 970 - MADRAS HIGH COURT

Demand u/s 11D - appellant collected duty from the seller to compensate the loss of CENVAT credit not taken by them on their raw materials - held that:- this is not a case where the appellant had actually collected duty of excise so as to warrant the invocation of section 11D(1) of the Act. According to the learned counsel, the appellant did not collect any amount of excise duty, but, what the original authority himself indicated in his notice was the credit of modvat . Therefore, relying upon t .....

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e Government Account as per section 11D - question as to whether the appellant actually collected duty of excise from the sellers, warranting invocation of section 11D or where the appellant merely claimed modvat credit which was reversed after the issue of credit notes becomes a question of fact. Even the original authority which passed the order in favour of the appellant, has recorded a finding into which we shall not go in an appeal. - Decided against assessee. - C.M.A. No. 2409 of 2008 - Da .....

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appellant cleared VSF Yarn in hanks without payment of duty by claiming exemption under Notification No.3/2001 CE dated 1.3.2001. As per this notification, the raw materials brought into the factory should be duty paid and no CENVAT credit should be taken for those materials to avail of the full exemption. 4. However, a show cause notice dated 9.5.2005 was issued, alleging that the appellant collected duty from the seller to compensate the loss of CENVAT credit not taken by them on their raw ma .....

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ny account representing excise duty, warranting action under section 11D. 6. However, the Department filed an appeal before the Commissioner (Appeals). The first appellate authority allowed the appeal by order dated 27.9.2006, holding that the issue of credit notes would not absolve the appellant of the liability to remit, the duty collected, to the department. The appellate Commissioner relied upon a larger Bench decision of CESTAT to come to such a conclusion. The appellate Commissioner also i .....

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lve a person of the liability to deposit, the duty collected, with the Department, there is no dispute as the law is well settled. However, the contention of Mr.T.Ramesh , learned counsel for the appellant is that this is not a case where the appellant had actually collected duty of excise so as to warrant the invocation of section 11D(1) of the Act. According to the learned counsel, the appellant did not collect any amount of excise duty, but, what the original authority himself indicated in hi .....

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