https://www.taxtmi.com/caselaws?id=244498 The Tribunal set aside the impugned order and allowed the appeal, ruling that Section 11D of the Central Excise Act, 1944 was inapplicable to the appellant, a dealer selling duty paid goods purchased from manufacturers. The Tribunal determined that the recovery of excess duty from customers by the appellant did not align with the requirements of Section 11D, based on the interpretation that the provision applies to persons liable to pay duty who collect excess amounts from customers on goods sold. The show cause notice issued to the appellant for recovery of duty amount, interest, and penalty was deemed invalid, leading to the favorable outcome for the appellant. en-us Tue, 05 Jun 2012 00:00:00 +0530 Fri, 28 Feb 2014 05:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244498 The Tribunal set aside the impugned order and allowed the appeal, ruling that Section 11D of the Central Excise Act, 1944 was inapplicable to the appellant, a dealer selling duty paid goods purchased from manufacturers. The Tribunal determined that the recovery of excess duty from customers by the appellant did not align with the requirements of Section 11D, based on the interpretation that the provision applies to persons liable to pay duty who collect excess amounts from customers on goods sold. The show cause notice issued to the appellant for recovery of duty amount, interest, and penalty was deemed invalid, leading to the favorable outcome for the appellant. Case-Laws Central Excise Tue, 05 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244498