https://www.taxtmi.com/caselaws?id=110511 Amounts collected and shown on clearance documents as excise duty were held to fall within Section 11D and had to be deposited accordingly, because the statutory trigger is collection as duty. Amounts merely reflected as payable under Rule 57CC were held outside Section 11D, as that description did not amount to collection as excise duty. The authority was required to re-examine each clearance document to identify the exact nature of the collection and re-compute the recoverable amount, so the matter was remanded for fresh quantification. en-us Wed, 24 Sep 2003 00:00:00 +0530 Tue, 17 Apr 2012 12:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110511 Amounts collected and shown on clearance documents as excise duty were held to fall within Section 11D and had to be deposited accordingly, because the statutory trigger is collection as duty. Amounts merely reflected as payable under Rule 57CC were held outside Section 11D, as that description did not amount to collection as excise duty. The authority was required to re-examine each clearance document to identify the exact nature of the collection and re-compute the recoverable amount, so the matter was remanded for fresh quantification. Case-Laws Central Excise Wed, 24 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110511