<h1>Tribunal Rules Cum-Duty-Price on Exempted Goods Doesn't Trigger Section 11D; No Duty Collection Evident in Invoices.</h1> In a case involving a company, the tribunal (CESTAT, Kolkata) addressed whether indicating a 'Cum-Duty-Price' for exempted goods implies that the assessee collected duty from buyers, necessitating deposit under Section 11D. The tribunal concluded that merely filing a price list as 'Cum-Duty-Price' does not trigger Section 11D's provisions. Examination of invoices showed they only recorded the value, discount, and sales tax, without collecting any excise duty on the exempted goods. Consequently, Section 11D was deemed inapplicable in this scenario.