https://www.taxtmi.com/caselaws?id=240843 Section 11D of the Central Excise Act applies only where a person liable to pay duty collects an amount in excess of the duty assessed or determined from a buyer as excise duty in a sale transaction. On these facts, the respondents were job workers processing textile fabrics for merchant manufacturers, with no sale and no buyer in the statutory sense; amounts recovered were treated as handling or other charges. Section 11D was therefore inapplicable, and the demand and penalty could not be sustained. en-us Fri, 07 Jun 2013 00:00:00 +0530 Fri, 13 Dec 2013 07:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240843 Section 11D of the Central Excise Act applies only where a person liable to pay duty collects an amount in excess of the duty assessed or determined from a buyer as excise duty in a sale transaction. On these facts, the respondents were job workers processing textile fabrics for merchant manufacturers, with no sale and no buyer in the statutory sense; amounts recovered were treated as handling or other charges. Section 11D was therefore inapplicable, and the demand and penalty could not be sustained. Case-Laws Central Excise Fri, 07 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240843