https://www.taxtmi.com/caselaws?id=325209 Before insertion of section 5A(1A), an exemption notification under the Central Excise Act did not compel an assessee to avail the exemption unless the notification itself made it mandatory; the manufacturer could opt to pay duty at the tariff rate, so a demand premised on compulsory exemption was unsustainable. Section 11D(1) applies only where an amount representing duty has actually been collected from customers; where invoices do not show separate recovery of the rule 57CC amount and no contrary evidence is produced, the statutory condition is not met, and a demand under section 11D(1) fails. en-us Fri, 15 Jan 2016 00:00:00 +0530 Mon, 13 Feb 2017 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325209 Before insertion of section 5A(1A), an exemption notification under the Central Excise Act did not compel an assessee to avail the exemption unless the notification itself made it mandatory; the manufacturer could opt to pay duty at the tariff rate, so a demand premised on compulsory exemption was unsustainable. Section 11D(1) applies only where an amount representing duty has actually been collected from customers; where invoices do not show separate recovery of the rule 57CC amount and no contrary evidence is produced, the statutory condition is not met, and a demand under section 11D(1) fails. Case-Laws Central Excise Fri, 15 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325209