https://www.taxtmi.com/caselaws?id=116012 Section 11D of the Central Excise Act applies only where an assessee has actually collected from buyers an amount in excess of the duty assessed or paid. RT-12 returns showing duty paid at the concessional rate, together with an unrebutted Chartered Accountant's certificate, were treated as sufficient to show that no excess duty had been collected. Invoices reflecting the normal rate of duty were not treated as conclusive proof of collection from buyers. On that basis, the provision could not be invoked and the demand was unsustainable. en-us Mon, 02 May 2005 00:00:00 +0530 Wed, 06 Jun 2012 15:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116012 Section 11D of the Central Excise Act applies only where an assessee has actually collected from buyers an amount in excess of the duty assessed or paid. RT-12 returns showing duty paid at the concessional rate, together with an unrebutted Chartered Accountant's certificate, were treated as sufficient to show that no excess duty had been collected. Invoices reflecting the normal rate of duty were not treated as conclusive proof of collection from buyers. On that basis, the provision could not be invoked and the demand was unsustainable. Case-Laws Central Excise Mon, 02 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116012