2005 (1) TMI 189

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..... assed by the Commissioner of Central Excise (Appeals), Hyderabad. 2. The Respondents cleared goods falling under Chapter 87 to M/s. BEML by availing exemption under Notification 63/95-C.E. without payment of duty. Therefore, they paid 8% of the value of goods under CENVAT Rule No. 6. M/s. BEML reimbursed the amount of 8% to the respondents. The Revenue proceeded against the respondent on the gro .....

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..... s supplied to M/s. BEML. This amount is not considered as duty. There is no law, which says that they should not collect this amount of 8% from the buyer of the goods. Section 11D of the CE Act, 1944 will be attracted only when duty is collected and not paid to the exchequer. When the amount collected is not duty, Section 11D will not come into the picture. Under these circumstances, the OIA is le .....

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