https://www.taxtmi.com/caselaws?id=121488 Section 11D of the Central Excise Act was treated as prima facie applicable to persons liable to pay duty who collect amounts in excess of duty assessed or paid, so a person not otherwise liable to pay duty was considered outside its scope. On that basis, the demand under Section 11D against a small-scale exemption claimant was not shown to be sustainable at the pre-deposit stage, and full waiver of pre-deposit was granted with the appeal admitted for hearing. en-us Fri, 23 Feb 2007 00:00:00 +0530 Tue, 31 Jul 2012 11:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121488 Section 11D of the Central Excise Act was treated as prima facie applicable to persons liable to pay duty who collect amounts in excess of duty assessed or paid, so a person not otherwise liable to pay duty was considered outside its scope. On that basis, the demand under Section 11D against a small-scale exemption claimant was not shown to be sustainable at the pre-deposit stage, and full waiver of pre-deposit was granted with the appeal admitted for hearing. Case-Laws Central Excise Fri, 23 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121488