https://www.taxtmi.com/caselaws?id=341772 Where invoices reflect duty as payable at a higher rate, the amount so shown is recoverable under Section 11D of the Central Excise Act, even if the assessee claims it did not collect excess duty from buyers. The duty demand with interest was therefore sustained. Penalty under Rule 173Q of the Central Excise Rules was not justified because the record did not establish willful misstatement, suppression of facts, or fraud. The penalty was consequently deleted. The resulting position is that recovery of the invoiced duty amount was upheld, while the punitive component was removed for absence of culpable conduct. en-us Tue, 07 Mar 2017 00:00:00 +0530 Thu, 28 Dec 2017 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341772 Where invoices reflect duty as payable at a higher rate, the amount so shown is recoverable under Section 11D of the Central Excise Act, even if the assessee claims it did not collect excess duty from buyers. The duty demand with interest was therefore sustained. Penalty under Rule 173Q of the Central Excise Rules was not justified because the record did not establish willful misstatement, suppression of facts, or fraud. The penalty was consequently deleted. The resulting position is that recovery of the invoiced duty amount was upheld, while the punitive component was removed for absence of culpable conduct. Case-Laws Central Excise Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341772