https://www.taxtmi.com/caselaws?id=108028 Section 11D of the Central Excise Act applies only where an assessee actually collects an amount from the buyer as excise duty. Where sale invoices do not show any separate duty recovery, and the record does not establish that customers were charged excise duty apart from the contract price, the amount is treated as embedded in the agreed price rather than separately collected. Proforma invoices prepared only for accounting purposes and not issued to customers do not prove such recovery. On these facts, Section 11D had no application and the demand based on alleged collection of duty from buyers was unsustainable. en-us Tue, 30 Sep 2003 00:00:00 +0530 Sat, 06 Jul 2024 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108028 Section 11D of the Central Excise Act applies only where an assessee actually collects an amount from the buyer as excise duty. Where sale invoices do not show any separate duty recovery, and the record does not establish that customers were charged excise duty apart from the contract price, the amount is treated as embedded in the agreed price rather than separately collected. Proforma invoices prepared only for accounting purposes and not issued to customers do not prove such recovery. On these facts, Section 11D had no application and the demand based on alleged collection of duty from buyers was unsustainable. Case-Laws Central Excise Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108028