https://www.taxtmi.com/caselaws?id=1611 The Tribunal set aside the disputed demand under Section 11D of the Central Excise Act, 1944 against the appellants for selling exempted footwear without collecting excise duty, ruling that the provision was not applicable as no excise duty was collected from customers for exempted goods. The Tribunal emphasized that the mere inclusion of exempted items in the price-lists was insufficient to trigger Section 11D and that the requirement of filing a price-list does not apply when goods are not duty-chargeable. The appeal was allowed, and the impugned order was set aside. en-us Tue, 01 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1611 The Tribunal set aside the disputed demand under Section 11D of the Central Excise Act, 1944 against the appellants for selling exempted footwear without collecting excise duty, ruling that the provision was not applicable as no excise duty was collected from customers for exempted goods. The Tribunal emphasized that the mere inclusion of exempted items in the price-lists was insufficient to trigger Section 11D and that the requirement of filing a price-list does not apply when goods are not duty-chargeable. The appeal was allowed, and the impugned order was set aside. Case-Laws Central Excise Tue, 01 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1611