https://www.taxtmi.com/caselaws?id=344393 The Tribunal ruled in favor of the appellant, finding that the appellant's actions were in accordance with the law regarding Rule 57AD of the Central Excise Rules, 1944. The Tribunal determined that the amounts collected from buyers were not excise duty but were passed on to the government as per legal requirements. Additionally, the Tribunal held that Section 11D of the Central Excise Act, 1944, was not applicable as the 8% amount had already been paid to the revenue and not retained by the appellant. The reimbursement of amounts paid under Rule 6(3)(b) of the CENVAT Credit Rules, 2004, was also not confirmed under Section 11D. As a result, the impugned orders were set aside, and the appeal was allowed. 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 The Tribunal ruled in favor of the appellant, finding that the appellant's actions were in accordance with the law regarding Rule 57AD of the Central Excise Rules, 1944. The Tribunal determined that the amounts collected from buyers were not excise duty but were passed on to the government as per legal requirements. Additionally, the Tribunal held that Section 11D of the Central Excise Act, 1944, was not applicable as the 8% amount had already been paid to the revenue and not retained by the appellant. The reimbursement of amounts paid under Rule 6(3)(b) of the CENVAT Credit Rules, 2004, was also not confirmed under Section 11D. As a result, the impugned orders were set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 09 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344393