https://www.taxtmi.com/caselaws?id=117244 The Appellate Tribunal CESTAT, Bangalore set aside the demands confirmed under Section 11D of the Central Excise Act against the appellants. The Tribunal ruled that the recovery of material cost on rejected quantity received from job workers was not applicable as the appellants had not collected duty, and the duty had been paid by the conversion agents/job workers. Citing precedent judgments, the Tribunal concluded that Section 11D did not apply in this case, leading to the allowance of the appeals and the absolution of the appellants from liability. en-us Thu, 19 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 13:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117244 The Appellate Tribunal CESTAT, Bangalore set aside the demands confirmed under Section 11D of the Central Excise Act against the appellants. The Tribunal ruled that the recovery of material cost on rejected quantity received from job workers was not applicable as the appellants had not collected duty, and the duty had been paid by the conversion agents/job workers. Citing precedent judgments, the Tribunal concluded that Section 11D did not apply in this case, leading to the allowance of the appeals and the absolution of the appellants from liability. Case-Laws Central Excise Thu, 19 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117244