TMI Blog2017 (2) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... y the respondent and the same was paid to the Govt. account. Therefore, no amount remained to be paid to attract Section 11D - appeal dismissed - decided against Revenue. - E/3700/05 - A/85773/17/EB - Dated:- 8-2-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri S.V. Nair, AC (AR) for Appellant None for Respondent ORDER Per Ramesh Nair The appellant is engaged in the manufacture of thinner wire from thicker wire by the process of drawing wire rods. They are availing CENVAT Credit on the input and paying excise duty on the final product i.e. drawn wire. The department s case is that since at the relevant time, the drawing of wire did not amount to manufacture, the appellant s activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rules made thereunder, [every person who is liable to pay duty under this Act or the rules made thereunder, and has collected any amount in excess of the duty assessed or determined and paid on any excisable goods under this Act or the rules made thereunder from the buyer of such goods] in any manner as representing duty of excise, shall forthwith pay the amount so collected to the credit of the Central Government. (2) Where any amount is required to be paid to the credit of the Central Government under sub-section (1) and which has not been so paid, the Central Excise Officer may serve, on the person liable to pay such amount, a notice requiring him to show cause why the said amount, as specified in the notice, should not be paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, as regards duty of excise. Therefore, even if any excise duty the assessee collected from the buyers of the goods and if the same has been paid to the Government s account, Section 11D has no application. In the present case, the duty was assessed by the respondent and the same was paid to the Govt. account. Therefore, no amount remained to be paid to attract Section11D. 4.1 Learned Commissioner (Appeals) has given the detailed finding on the similar line, which is reproduced below: - Similarly it was not even alleged that, they collected a amount as duty but not paid it to the exchequer. None of situation specified in Section 11D is applicable in the present case. In fact, in such a situation, there should not have any grievan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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