https://www.taxtmi.com/caselaws?id=151959 Liability under Section 11D of the Central Excise Act, 1944 arises only where the assessee has actually collected an amount from the buyer in excess of the duty assessed or determined and retained it instead of paying it to the Government. On the record, the disputed sum was shown only as an outstanding book entry and had not been realised from the buyer, so the foundational requirement for invoking Section 11D was not established. The demand was therefore not sustainable on the present findings, and the matter was remitted for fresh adjudication on the factual question of actual collection. en-us Mon, 13 Jul 2009 00:00:00 +0530 Thu, 20 Jun 2013 12:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151959 Liability under Section 11D of the Central Excise Act, 1944 arises only where the assessee has actually collected an amount from the buyer in excess of the duty assessed or determined and retained it instead of paying it to the Government. On the record, the disputed sum was shown only as an outstanding book entry and had not been realised from the buyer, so the foundational requirement for invoking Section 11D was not established. The demand was therefore not sustainable on the present findings, and the matter was remitted for fresh adjudication on the factual question of actual collection. Case-Laws Central Excise Mon, 13 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151959