https://www.taxtmi.com/caselaws?id=123973 Where the prescribed 8% payable under the exempted-clearance scheme had already been deposited to the Government, Section 11D of the Central Excise Act could not be invoked merely because the same amount was recovered from buyers and shown in invoices. The amount had the character of a statutory payment under Rule 57CC, not an unpaid sum retained as duty, and the Board clarification supported that position. The demand under Section 11D was therefore not sustainable. en-us Wed, 11 Jun 2008 00:00:00 +0530 Mon, 24 Sep 2012 11:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123973 Where the prescribed 8% payable under the exempted-clearance scheme had already been deposited to the Government, Section 11D of the Central Excise Act could not be invoked merely because the same amount was recovered from buyers and shown in invoices. The amount had the character of a statutory payment under Rule 57CC, not an unpaid sum retained as duty, and the Board clarification supported that position. The demand under Section 11D was therefore not sustainable. Case-Laws Central Excise Wed, 11 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123973