https://www.taxtmi.com/caselaws?id=219841 Section 11D of the Central Excise Act applies where an assessee collects an amount from purchasers as excise duty on goods removed as such and does not remit it to the Government. The assessee's reliance on discharge through Cenvat credit did not assist, because credit can be used only within the limits authorised by the Rules and cannot justify collecting a higher sum in the guise of duty. The penalty and consequential demand were also sustained, the court finding repeated contraventions and no material to displace recovery. en-us Thu, 28 Jun 2012 00:00:00 +0530 Sat, 29 Dec 2012 06:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219841 Section 11D of the Central Excise Act applies where an assessee collects an amount from purchasers as excise duty on goods removed as such and does not remit it to the Government. The assessee's reliance on discharge through Cenvat credit did not assist, because credit can be used only within the limits authorised by the Rules and cannot justify collecting a higher sum in the guise of duty. The penalty and consequential demand were also sustained, the court finding repeated contraventions and no material to displace recovery. Case-Laws Central Excise Thu, 28 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219841