https://www.taxtmi.com/caselaws?id=239843 Section 11D applies only where a manufacturer actually collects an amount as excise duty from buyers and retains it without remitting it to the Government. Bogus invoices issued without supply of goods, where only commission is received, do not by themselves establish such collection; the Section 11D demand therefore fails. However, knowingly entering incorrect invoice particulars to facilitate wrongful credit attracts penalty under Rule 173Q(1)(bbb). Persons involved in issuing fake invoices may also incur penalty under Rule 26 of the Central Excise Rules, 2002 and Rule 209A of the Central Excise Rules, 1944. Thus, fake invoicing can sustain penalties despite failure of the duty-collection demand. en-us Tue, 08 Oct 2013 00:00:00 +0530 Wed, 27 May 2015 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239843 Section 11D applies only where a manufacturer actually collects an amount as excise duty from buyers and retains it without remitting it to the Government. Bogus invoices issued without supply of goods, where only commission is received, do not by themselves establish such collection; the Section 11D demand therefore fails. However, knowingly entering incorrect invoice particulars to facilitate wrongful credit attracts penalty under Rule 173Q(1)(bbb). Persons involved in issuing fake invoices may also incur penalty under Rule 26 of the Central Excise Rules, 2002 and Rule 209A of the Central Excise Rules, 1944. Thus, fake invoicing can sustain penalties despite failure of the duty-collection demand. Case-Laws Central Excise Tue, 08 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239843