https://www.taxtmi.com/caselaws?id=120328 Section 11D of the Central Excise Act did not apply to amounts recovered through debit notes in a job-work arrangement where clearances were made without sale. The amounts were recorded as handling and service charges, not as excise duty, and the statutory condition that duty be collected from the buyer was not met. For units under the compounded levy scheme, duty is paid on determined capacity rather than on each clearance, and Section 11D was treated as inapplicable. The resulting duty demand was unsustainable. en-us Thu, 09 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 14:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120328 Section 11D of the Central Excise Act did not apply to amounts recovered through debit notes in a job-work arrangement where clearances were made without sale. The amounts were recorded as handling and service charges, not as excise duty, and the statutory condition that duty be collected from the buyer was not met. For units under the compounded levy scheme, duty is paid on determined capacity rather than on each clearance, and Section 11D was treated as inapplicable. The resulting duty demand was unsustainable. Case-Laws Central Excise Thu, 09 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120328