https://www.taxtmi.com/caselaws?id=77654 A demand under Section 11D of the Central Excise Act was held unsustainable because the duty element collected by the assessee had already been paid to the Government, so the statutory condition for recovery was not met. A further direction requiring partial payment in cash from PLA instead of reversal of Cenvat credit under Rule 6(3) of the Cenvat Credit Rules was also found unsustainable, because no statutory provision mandated such payment and the show cause notice had not proposed it. The impugned order was therefore not sustained on either ground and the assessee obtained full relief. en-us Mon, 25 Jan 2010 00:00:00 +0530 Thu, 30 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77654 A demand under Section 11D of the Central Excise Act was held unsustainable because the duty element collected by the assessee had already been paid to the Government, so the statutory condition for recovery was not met. A further direction requiring partial payment in cash from PLA instead of reversal of Cenvat credit under Rule 6(3) of the Cenvat Credit Rules was also found unsustainable, because no statutory provision mandated such payment and the show cause notice had not proposed it. The impugned order was therefore not sustained on either ground and the assessee obtained full relief. Case-Laws Central Excise Mon, 25 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77654