https://www.taxtmi.com/caselaws?id=118306 Conflicting Tribunal views on whether amounts reversed or paid at 8% on exempted goods, when also collected from buyers, attract Section 11D of the Central Excise Act, 1944 led the Bench to treat the matter as a question of law requiring authoritative resolution. After noting earlier decisions supporting both positions, the Bench held that the controversy could not be finally decided at that stage and required examination by a Larger Bench. The issue was therefore referred to the Hon'ble President for constitution of a Larger Bench. en-us Mon, 26 Jun 2006 00:00:00 +0530 Fri, 29 Jun 2012 17:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118306 Conflicting Tribunal views on whether amounts reversed or paid at 8% on exempted goods, when also collected from buyers, attract Section 11D of the Central Excise Act, 1944 led the Bench to treat the matter as a question of law requiring authoritative resolution. After noting earlier decisions supporting both positions, the Bench held that the controversy could not be finally decided at that stage and required examination by a Larger Bench. The issue was therefore referred to the Hon'ble President for constitution of a Larger Bench. Case-Laws Central Excise Mon, 26 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118306