https://www.taxtmi.com/caselaws?id=252760 A set-off available under Notification No. 432/86-CE, issued as an exemption scheme linked to input duty, is not itself duty assessed and paid on finished goods; where the amount is shown on gate passes and recovered from customers as excise duty, it may be treated as recoverable under Section 11D of the Central Excise Act, 1944. The text also notes that Section 11D does not prescribe a rigid limitation period and recovery proceedings are sustainable if initiated within a reasonable time. The excess recovered amount is further described as additional consideration includible in assessable value under Section 4. en-us Thu, 25 Sep 2014 00:00:00 +0530 Mon, 03 Nov 2014 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252760 A set-off available under Notification No. 432/86-CE, issued as an exemption scheme linked to input duty, is not itself duty assessed and paid on finished goods; where the amount is shown on gate passes and recovered from customers as excise duty, it may be treated as recoverable under Section 11D of the Central Excise Act, 1944. The text also notes that Section 11D does not prescribe a rigid limitation period and recovery proceedings are sustainable if initiated within a reasonable time. The excess recovered amount is further described as additional consideration includible in assessable value under Section 4. Case-Laws Central Excise Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252760