https://www.taxtmi.com/caselaws?id=263580 The appellant faced a demand of over Rs. 5.17 crores under Section 11D of the Central Excise Act for allegedly recovering excise duty from customers. The appellant attributed the inclusion of excise duty in invoices to a software error, maintaining that no extra amount was collected from customers. The Tribunal referenced a prior case where it was held that if the price already includes excise duty and no additional amount is collected, Section 11D does not apply. Due to the appellant's status as a Public Sector Enterprise and the complexity of the issue, the Tribunal granted a complete waiver of pre-deposit and stay against recovery pending appeals. en-us Wed, 07 Jan 2015 00:00:00 +0530 Sat, 05 Sep 2015 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263580 The appellant faced a demand of over Rs. 5.17 crores under Section 11D of the Central Excise Act for allegedly recovering excise duty from customers. The appellant attributed the inclusion of excise duty in invoices to a software error, maintaining that no extra amount was collected from customers. The Tribunal referenced a prior case where it was held that if the price already includes excise duty and no additional amount is collected, Section 11D does not apply. Due to the appellant's status as a Public Sector Enterprise and the complexity of the issue, the Tribunal granted a complete waiver of pre-deposit and stay against recovery pending appeals. Case-Laws Central Excise Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263580