https://www.taxtmi.com/caselaws?id=608 Amount paid under Rule 57CC for common inputs used in exempted and dutiable goods is not excise duty, even if reflected in invoices. Section 11D applies only where a person liable to pay duty collects an amount as duty in excess of the duty assessed, determined, or paid. On these facts, the assessee had made the 8% reversal in the manner required by Rule 57CC, so the Commissioner (Appeals) erred in treating it as duty. The Tribunal set aside that order, restored the original order dropping the proceedings, and held that Section 11D was not attracted. en-us Mon, 24 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=608 Amount paid under Rule 57CC for common inputs used in exempted and dutiable goods is not excise duty, even if reflected in invoices. Section 11D applies only where a person liable to pay duty collects an amount as duty in excess of the duty assessed, determined, or paid. On these facts, the assessee had made the 8% reversal in the manner required by Rule 57CC, so the Commissioner (Appeals) erred in treating it as duty. The Tribunal set aside that order, restored the original order dropping the proceedings, and held that Section 11D was not attracted. Case-Laws Central Excise Mon, 24 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=608