https://www.taxtmi.com/caselaws?id=238490 Amounts reversed under Rule 57CC in respect of common inputs used for dutiable and exempted goods, and recovered from buyers of exempted goods, were not again demandable under Section 11D of the Central Excise Act. The Tribunal applied the Larger Bench principle that Section 11D is attracted only where an assessee retains amounts collected as representing excise duty; where the amount has already been reversed or passed on through the prescribed credit mechanism, no further liability arises. The contrary High Court decision cited by the Revenue was distinguished on different facts involving collection as excise duty in another context. en-us Tue, 15 Oct 2013 00:00:00 +0530 Thu, 24 Oct 2013 08:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238490 Amounts reversed under Rule 57CC in respect of common inputs used for dutiable and exempted goods, and recovered from buyers of exempted goods, were not again demandable under Section 11D of the Central Excise Act. The Tribunal applied the Larger Bench principle that Section 11D is attracted only where an assessee retains amounts collected as representing excise duty; where the amount has already been reversed or passed on through the prescribed credit mechanism, no further liability arises. The contrary High Court decision cited by the Revenue was distinguished on different facts involving collection as excise duty in another context. Case-Laws Central Excise Tue, 15 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238490