https://www.taxtmi.com/caselaws?id=212158 Section 11D of the Central Excise Act, 1944 applies only where an amount representing duty is collected from buyers and not already discharged as duty at the time of removal of goods. On the facts noted, the assessee had reversed an amount equivalent to 8% of the sale value while clearing exempted goods, and the Larger Bench principle relied on in the order governed the issue. The recovered amount therefore did not fall within Section 11D, and the demand was held unsustainable in favour of the assessee. en-us Tue, 26 Apr 2011 00:00:00 +0530 Mon, 02 Apr 2012 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212158 Section 11D of the Central Excise Act, 1944 applies only where an amount representing duty is collected from buyers and not already discharged as duty at the time of removal of goods. On the facts noted, the assessee had reversed an amount equivalent to 8% of the sale value while clearing exempted goods, and the Larger Bench principle relied on in the order governed the issue. The recovered amount therefore did not fall within Section 11D, and the demand was held unsustainable in favour of the assessee. Case-Laws Central Excise Tue, 26 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212158