https://www.taxtmi.com/caselaws?id=213926 The Tribunal held that imported custom duty paid goods do not fall within the ambit of "excisable goods" under Section 11D(1) of the Central Excise Act as they are not manufactured or produced in India. It was determined that duty collected on customs duty paid stock is only recoverable from the manufacturer, producer, or importer. As the appellants were not the manufacturers, they were not liable to pay the duty collected under Section 11D(1). The case was referred to the Referral Bench for further proceedings based on this decision. en-us Mon, 05 Mar 2012 00:00:00 +0530 Thu, 30 Aug 2012 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213926 The Tribunal held that imported custom duty paid goods do not fall within the ambit of "excisable goods" under Section 11D(1) of the Central Excise Act as they are not manufactured or produced in India. It was determined that duty collected on customs duty paid stock is only recoverable from the manufacturer, producer, or importer. As the appellants were not the manufacturers, they were not liable to pay the duty collected under Section 11D(1). The case was referred to the Referral Bench for further proceedings based on this decision. Case-Laws Central Excise Mon, 05 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213926