TMI Blog2018 (2) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... exempt, the demands are not sustainable. Appeal allowed - decided in favor of appellant. - E/55281/2013 (DB) - Final Order No.70215/2018 - Dated:- 18-1-2018 - Shri Ashok Jindal, Member (Judicial) And Shri Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta (Advocate) for the Appellant Shri Mohd.Altaf (Asstt.Commr.)(A.R.) for the Revenue ORDER Per: Shri Ashok Jindal Appellant is in appeal against the impugned order wherein the demand of duty has been confirmed by invoking section 11D of Central Excise Act, 1944 and some of the demands also has been confirmed on intermediate product which emerges during the course of manufacturing of their final product which is ultimately exempt from payment of duty. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which duty has been collected under Section 11D of the Act was also held to be paid. Aggrieved from the said order, the appellants are before us. 3. The ld.Counsel for the appellant submits that in their own case for the earlier period this Tribunal has decided the issue in favour of the appellant as reported in 2015 (324) ELT 411 (Tri.-Del.), therefore impugned order is to be set aside. 4. Heard the parties and considered the submissions. 5. We find that in appellant's own case reported (supra) this Tribunal has examined the issue as under:- 8. We are dealing with each Issue separately : i. To deal with the first issue we find that the contention of the appellant is that they have cleared these metalized/lamina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. On plain reading of the said provision, it is very much clear that every person who is liable to pay duty under this Act or Rules made thereunder has collected any amount in excess of duty assessed or determined is required to pay to the Central Government amount so collected. As per the show cause notice, the allegation of the Revenue is that as the activity of the appellant does not amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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