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Central Excise - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Demand of duty u/s 11D of the Central Excise Act 1944 - SSI ...

Central Excise

July 18, 2018

Demand of duty u/s 11D of the Central Excise Act 1944 - SSI units - price is inclusive of duty of excise - Since the appellant has not collected the Excise duty from the buyer during the time when he was availing the SSI exemption, there is no question of demanding the duty from the appellant under Section 11D.

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