https://www.taxtmi.com/caselaws?id=217792 Section 11D of the Central Excise Act is attracted only where the person is liable to pay excise duty and collects an amount in excess as excise duty from buyers. It was held prima facie inapplicable to dealer transactions involving duty-paid petroleum products, because the appellant was not itself liable to pay duty on those clearances. The same approach applied to sales of duty-paid goods received from refineries. However, for non-duty-paid clearances where the appellant was required to discharge duty, the record showed collection at the full normal rate while duty was paid only at a reduced rate, so Section 11D was prima facie attracted to that extent and partial pre-deposit was justified. en-us Fri, 16 Dec 2011 00:00:00 +0530 Fri, 26 Oct 2012 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217792 Section 11D of the Central Excise Act is attracted only where the person is liable to pay excise duty and collects an amount in excess as excise duty from buyers. It was held prima facie inapplicable to dealer transactions involving duty-paid petroleum products, because the appellant was not itself liable to pay duty on those clearances. The same approach applied to sales of duty-paid goods received from refineries. However, for non-duty-paid clearances where the appellant was required to discharge duty, the record showed collection at the full normal rate while duty was paid only at a reduced rate, so Section 11D was prima facie attracted to that extent and partial pre-deposit was justified. Case-Laws Central Excise Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217792