https://www.taxtmi.com/caselaws?id=209211 Section 11D of the Central Excise Act, 1944 does not apply where an assessee pays the prescribed 8% or 10% amount under the Cenvat credit mechanism for exempted clearances and later recovers the same amount from buyers through supplementary invoices. The operative principle is that such recovery is not retention of unpaid duty, because the amount has already been paid to the Government under the applicable Cenvat credit provisions. On that basis, the demand could not be sustained, and the connected interest and penalty also did not survive. en-us Thu, 10 Feb 2011 00:00:00 +0530 Mon, 29 Jul 2013 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209211 Section 11D of the Central Excise Act, 1944 does not apply where an assessee pays the prescribed 8% or 10% amount under the Cenvat credit mechanism for exempted clearances and later recovers the same amount from buyers through supplementary invoices. The operative principle is that such recovery is not retention of unpaid duty, because the amount has already been paid to the Government under the applicable Cenvat credit provisions. On that basis, the demand could not be sustained, and the connected interest and penalty also did not survive. Case-Laws Central Excise Thu, 10 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209211