Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Interpretation of Section 11D of the Central Excise Act, 1944, regarding the recovery of amounts collected as excise duty but not deposited with the government. The key points are: If an assessee collects excise duty or any amount representing excise duty, they cannot retain it and must deposit it with the government. Section 11D can be invoked to recover such amounts. In this case, the appellant made a pre-deposit of Rs. 1 crore and later issued supplementary invoices passing on the burden to another party. The demand raised in the show cause notice invoked Section 11D, not Rule 14 of the Cenvat Credit Rules, 2004. Section 11D is applicable only when excise duty or an amount representing excise duty is collected but not deposited with the government. The impugned order was set aside, and the appeal was allowed by the CESTAT (Appellate Tribunal).
Interpretation of Section 11D of the Central Excise Act, 1944, regarding the recovery of amounts collected as excise duty but not deposited with the government. The key points are: If an assessee collects excise duty or any amount representing excise duty, they cannot retain it and must deposit it with the government. Section 11D can be invoked to recover such amounts. In this case, the appellant made a pre-deposit of Rs. 1 crore and later issued supplementary invoices passing on the burden to another party. The demand raised in the show cause notice invoked Section 11D, not Rule 14 of the Cenvat Credit Rules, 2004. Section 11D is applicable only when excise duty or an amount representing excise duty is collected but not deposited with the government. The impugned order was set aside, and the appeal was allowed by the CESTAT (Appellate Tribunal).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
