https://www.taxtmi.com/caselaws?id=1116 Separate disclosure of excise duty in invoices and collection of that amount from customers on clearance of exempted goods attracted liability under Section 11D of the Central Excise Act, 1944. The amount was treated as duty recovered from buyers, not as part of the sale price, and the fact that credit had been reversed under Rule 57CC of the Central Excise Rules, 1944 did not remove the statutory obligation to pay over the separately collected sum. The conclusion recorded is that the amount was recoverable under Section 11D and the assessee's challenge failed. en-us Mon, 13 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1116 Separate disclosure of excise duty in invoices and collection of that amount from customers on clearance of exempted goods attracted liability under Section 11D of the Central Excise Act, 1944. The amount was treated as duty recovered from buyers, not as part of the sale price, and the fact that credit had been reversed under Rule 57CC of the Central Excise Rules, 1944 did not remove the statutory obligation to pay over the separately collected sum. The conclusion recorded is that the amount was recoverable under Section 11D and the assessee's challenge failed. Case-Laws Central Excise Mon, 13 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1116