https://www.taxtmi.com/caselaws?id=121045 Section 11D of the Central Excise Act, 1944 applies only where an amount is collected as duty and retained without payment to the Government. Where exempted goods are cleared and an amount is debited under the CENVAT scheme and reimbursed by the buyer, that collection is not duty for Section 11D purposes. The Tribunal followed its earlier ruling in the same assessee's case and held that the provision had no application because the amount collected did not represent excise duty. Accordingly, Section 11D was held inapplicable to the amount collected on exempted goods. en-us Wed, 10 May 2006 00:00:00 +0530 Thu, 26 Jul 2012 12:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121045 Section 11D of the Central Excise Act, 1944 applies only where an amount is collected as duty and retained without payment to the Government. Where exempted goods are cleared and an amount is debited under the CENVAT scheme and reimbursed by the buyer, that collection is not duty for Section 11D purposes. The Tribunal followed its earlier ruling in the same assessee's case and held that the provision had no application because the amount collected did not represent excise duty. Accordingly, Section 11D was held inapplicable to the amount collected on exempted goods. Case-Laws Central Excise Wed, 10 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121045