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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        2005 (1) TMI 189 - AT - Central Excise

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        Section 11D does not apply to amounts recovered as reimbursement on exempted goods, making the demand unsustainable. Section 11D of the Central Excise Act, 1944 applies only where an assessee collects duty and fails to deposit it into the exchequer. Where exempted goods ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Section 11D does not apply to amounts recovered as reimbursement on exempted goods, making the demand unsustainable.

                          Section 11D of the Central Excise Act, 1944 applies only where an assessee collects duty and fails to deposit it into the exchequer. Where exempted goods are cleared and an amount equal to 8% of the sale value is recovered from the buyer, the recovered sum is not duty if it is merely reimbursed by the buyer. On that basis, the demand under Section 11D was held unsustainable, and the assessee's appeal before the Commissioner (Appeals) was correctly allowed.


                          Issues: Whether the amount equal to 8% of the sale value collected by the assessee from the buyer of exempted goods could be demanded under Section 11D of the Central Excise Act, 1944.

                          Analysis: The assessee had cleared exempted goods and debited 8% of the sale value, which was reimbursed by the buyer. The amount so collected was not duty. Section 11D applies only where duty is collected and not paid into the exchequer. When the amount recovered is not duty, the provision is not attracted.

                          Conclusion: The demand under Section 11D was not sustainable and the assessee's appeal before the Commissioner (Appeals) was correctly allowed.

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