https://www.taxtmi.com/caselaws?id=344393 Section 11D of the Central Excise Act, 1944 was held inapplicable where an assessee had already paid the amount shown in invoices on exempted clearances to the revenue and had not retained it as duty collected from customers. The Tribunal followed its earlier identical ruling and the Larger Bench view that Section 11D operates only when an amount is collected as excise duty and retained by the manufacturer. The reasoning also reflected the principle that excise duty is not meant to be recovered twice on the same amount, and the CBEC circular accepting the Larger Bench position supported this interpretation. en-us Thu, 09 Mar 2017 00:00:00 +0530 Sat, 23 Sep 2017 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344393 Section 11D of the Central Excise Act, 1944 was held inapplicable where an assessee had already paid the amount shown in invoices on exempted clearances to the revenue and had not retained it as duty collected from customers. The Tribunal followed its earlier identical ruling and the Larger Bench view that Section 11D operates only when an amount is collected as excise duty and retained by the manufacturer. The reasoning also reflected the principle that excise duty is not meant to be recovered twice on the same amount, and the CBEC circular accepting the Larger Bench position supported this interpretation. Case-Laws Central Excise Thu, 09 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344393