https://www.taxtmi.com/caselaws?id=121723 The Tribunal set aside the Order-in-Original confirming duty demand and penalty imposition under Section 11D(2) of the Central Excise Act, 1944. The appellant, a manufacturer of induction furnaces, had debited the duty amount before clearing goods, fulfilling their duty liability. As the excess duty was not collected but deposited, Section 11D did not apply. The appeal was allowed, emphasizing that Section 11D is invoked only when excess duty is collected but not remitted to the government. en-us Mon, 14 May 2007 00:00:00 +0530 Wed, 01 Aug 2012 17:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121723 The Tribunal set aside the Order-in-Original confirming duty demand and penalty imposition under Section 11D(2) of the Central Excise Act, 1944. The appellant, a manufacturer of induction furnaces, had debited the duty amount before clearing goods, fulfilling their duty liability. As the excess duty was not collected but deposited, Section 11D did not apply. The appeal was allowed, emphasizing that Section 11D is invoked only when excess duty is collected but not remitted to the government. Case-Laws Central Excise Mon, 14 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121723