https://www.taxtmi.com/caselaws?id=182689 The Tribunal held that imported, customs duty-paid goods listed in the CETA schedules qualify as "excisable goods" under Sec.11D(1) of the Central Excise Act. The Commissioner's invocation of Sec.28B of the Customs Act beyond the scope of the show-cause notices was deemed unjustified. Goods listed in the CETA schedules are considered excisable regardless of manufacturing processes. The obligation under Sec.11D(1) to pay duty amounts collected to the Central Government was emphasized, rejecting the appellant's argument regarding depositing duty into the Oil Pool Account. The Tribunal ordered the constitution of a Larger Bench to resolve the conflict on the applicability of Sec.11D(1) to such goods. en-us Thu, 20 May 2010 00:00:00 +0530 Tue, 17 May 2016 18:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182689 The Tribunal held that imported, customs duty-paid goods listed in the CETA schedules qualify as "excisable goods" under Sec.11D(1) of the Central Excise Act. The Commissioner's invocation of Sec.28B of the Customs Act beyond the scope of the show-cause notices was deemed unjustified. Goods listed in the CETA schedules are considered excisable regardless of manufacturing processes. The obligation under Sec.11D(1) to pay duty amounts collected to the Central Government was emphasized, rejecting the appellant's argument regarding depositing duty into the Oil Pool Account. The Tribunal ordered the constitution of a Larger Bench to resolve the conflict on the applicability of Sec.11D(1) to such goods. Case-Laws Central Excise Thu, 20 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182689