https://www.taxtmi.com/caselaws?id=127065 Recovery of amounts collected from buyers as representing excise duty is examined on whether Section 11D alone applies, or whether Section 11D must operate with Section 11A of the Central Excise Act, 1944. The Court noted that the Tribunal had allowed the appeal despite an admission that excess duty-like amounts were collected, and held that this legal issue required reference by statement of case for authoritative opinion. A second substantial question concerns whether interest under Section 11AB and penalty under Section 11AC can be invoked where recovery is made under Section 11D, with or without Section 11A. The Tribunal was directed to formulate and forward both questions expeditiously. en-us Tue, 03 Feb 2009 00:00:00 +0530 Mon, 18 Feb 2013 13:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127065 Recovery of amounts collected from buyers as representing excise duty is examined on whether Section 11D alone applies, or whether Section 11D must operate with Section 11A of the Central Excise Act, 1944. The Court noted that the Tribunal had allowed the appeal despite an admission that excess duty-like amounts were collected, and held that this legal issue required reference by statement of case for authoritative opinion. A second substantial question concerns whether interest under Section 11AB and penalty under Section 11AC can be invoked where recovery is made under Section 11D, with or without Section 11A. The Tribunal was directed to formulate and forward both questions expeditiously. Case-Laws Central Excise Tue, 03 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127065