Realisation of the amount paid under the provisions of the erstwhile sub-rule (1) of rule 57CC and its retention by the manufacturers - whether the provisions of section 11D of Central Excise Act, 1944 would get attracted in such cases.
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Rule 57CC payment shown separately may not be excise; recovery treated as excise triggers liability under Section 11D. The former rule required computation of a charge on the total price of exempted products and did not contemplate separate realisation; if the computed amount is shown on the invoice as a non-duty charge, the excise recovery provision does not apply, but if any sum recovered is in substance or documented as excise duty, the recovery provision is attracted-a factual determination based on documents and how the amount is presented and collected.
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.
Rule 57CC payment shown separately may not be excise; recovery treated as excise triggers liability under Section 11D.
The former rule required computation of a charge on the total price of exempted products and did not contemplate separate realisation; if the computed amount is shown on the invoice as a non-duty charge, the excise recovery provision does not apply, but if any sum recovered is in substance or documented as excise duty, the recovery provision is attracted-a factual determination based on documents and how the amount is presented and collected.
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