https://www.taxtmi.com/caselaws?id=239147 Section 11D of the Central Excise Act is attracted only where a duty or duty-like amount is actually collected from customers as such and reflected in invoices or assessment documents. Where the amount is merely built into contractual pricing, without separate disclosure in the relevant invoices during the period, it is not treated as collection under Section 11D. On that reasoning, the Tribunal found a prima facie case for complete waiver of the adjudged dues and stayed recovery pending appeal. en-us Tue, 09 Jul 2013 00:00:00 +0530 Thu, 07 Nov 2013 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239147 Section 11D of the Central Excise Act is attracted only where a duty or duty-like amount is actually collected from customers as such and reflected in invoices or assessment documents. Where the amount is merely built into contractual pricing, without separate disclosure in the relevant invoices during the period, it is not treated as collection under Section 11D. On that reasoning, the Tribunal found a prima facie case for complete waiver of the adjudged dues and stayed recovery pending appeal. Case-Laws Central Excise Tue, 09 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239147