https://www.taxtmi.com/caselaws?id=256916 Excise duty could not be treated as having been collected from the buyer merely because the contract price was stated as inclusive of taxes when the excise invoices showed nil duty. Reading section 11D with sections 12A and 12B, the relevant inquiry was whether duty had actually been shown or passed on through the documents and statutory presumption, and the available record did not establish such collection. The demand under section 11D was therefore found unsustainable at the prima facie stage, and pre-deposit of the demanded amount and interest was waived with recovery stayed. en-us Mon, 15 Dec 2014 00:00:00 +0530 Wed, 25 Feb 2015 08:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256916 Excise duty could not be treated as having been collected from the buyer merely because the contract price was stated as inclusive of taxes when the excise invoices showed nil duty. Reading section 11D with sections 12A and 12B, the relevant inquiry was whether duty had actually been shown or passed on through the documents and statutory presumption, and the available record did not establish such collection. The demand under section 11D was therefore found unsustainable at the prima facie stage, and pre-deposit of the demanded amount and interest was waived with recovery stayed. Case-Laws Central Excise Mon, 15 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256916